tong cong ty phat dien 3 - cong ty co phan bao cao tai ... … · chuyen tien to hop nhat cua nhom...

TONG CONG TY PHAT DIEN 3 - CONG TY CO PHAN

BAO CAO TAI CHINH HO'P NHAT G10'. A NIEN 00 CHO KY KE TOAN SAU THANG KET THUC NGAY 30 THANG 6 NAM 2020

TONG CONG TY PHAT DIEN 3 — CONG TY CO PHAN

BAO CAO TAI CHINH KIP NHAT GIU'A NIEN DO CHO KY KE TOAN SAU THANG KET THUC NGAY 30 THANG 6 NAM 2020

NOI DUNG TRANG

Thong tin v6 doanh nghiep 1

Bao cao dm Ban T6ng Giam d6c 2

Bao cao soat xet thong tin tai chinh hop nha't giCra flier) do 3

Bang can &Ike toan hop nha't giCra nien do (Mau s6 B 01 — DN/HN) 5

Bao cao ket qua hoat dOng kinh doanh hgp nhAt giCra nien do (Mau s6 B 02 — DN/HN) 8

Bao cao Iu'u chuy4n tin to hgp nh6t giCra nien do (Mau so B 03 — DN/HN) 9

Thuyet minh bao cao tai chinh hop nha't giiya nien do (Mau s6 B 09 — DN/HN) 11

TONG GONG TY PHAT DIEN 3 — CONG TY CO PHAN

THONG TIN VE DOANH NGHIEP

Quy6t dinh thanh 10p S6 3025/QD-BCT do BO Cong thuang cap ngay 1 thang 6 nam 2012.

Gliy chirng nh4n clang ky doanh nghi6p S6 3502208399 do So' Ke hoach va Dau to Tinh BA Ria — VOng

Tau cap IAn d'au ngay 26 thang 11 nam 2012, va Giay chi:mg nhan clang ky doanh nghiep thay doi gan nhat Ian thin 7 do S6' Ka hoach va Dau Thanh ph6 H6 Chi Minh cap ngay 17 thang 1 nam 2020.

H6i d6ng Quin trj

Ban Kigm soat

Ong Dinh Quoc Lam

Ong Truang Quoc PhCic Ong Le Van Danh

Ong Nguyen Minh Khoa

Ong D6 MOng Wang

Ong Pham Hung Minh Ong Dau Dim Chien Ba VD Hai Ngoc

ChO tich (tCr ngay 15 thang 1 nam 2020)

Thanh vien Thanh vien (tir ngay 15 thang 1 nam 2020)

Thanh vien (tir ngay 15 thang 1 nam 2020)

Thanh vien clOc lap

Trueyng ban Thanh vien Thanh vien

Ban T6ng Giam d6c Ong Le Van Danh

Ong Dinh Qu6c Lam

Ong Phan Thanh Xuan Ong Le Van Danh

Ong Cao Minh Trung Ong Nguyen Thanh Trung Duang Ba Nguyen Thi Thanh Huang

Tong Gam doc (tCr ngay 15 thang 1

T6ng Giam d6c (den ngay 14 thang

Pho TOng Giam doc Pho Tong Gam doc (den ngay 14 thang

PhO TOng Giam cioc Ph6 Tong Giam doc Ph6 T6ng Clam doe

nam 2020)

1 nam 2020)

1 nam 2020)

NgLvoi dai di6n theo phap 1u4t

Try so, chinh

Ong Le Van Danh T6ng Gam d6c

S6 60-66 cluang Nguy6n Ca Thach, Khu dO thi Sala, Phuang An Lai Dong, Quan 2, Thanh pho H6 Chi Minh, Viet Nam

C6ng ty ki6rn town C6ng ty TNHH PwC (Viet Nam)

1


TRACH NHIEM CUA BAN TONG GIAM DOC DOI VeY1 BAO CAO TAI CHINH HOP NHAT GIU'A NIEN DO

Ban T6ng Giam doc cua Tong Cong ty Phat Dien 3 — Cong ty Co phhn ("TOng Cong ty") chiu trach nhiem lap bao cao tai chinh hap nhat giCra nien d6 cua T6ng C6ng ty va cac cong ty con (goi chung la "Nhom Cong ty") the hien, trung thyc va hap 19 tinh hinh chinh hap nhat tai ngay 30 thang 6 nam 2020, cf.-mg nhty ket qua host d6ng kinh doanh hop,nhat va tinh hinh luu chuyen tien to hop nhat cua Nhom Ding ty cho k9 Wan say thang ket thuc vao ngay neu ten. Trong viec lap bao cao tai chinh hgp nhet giCra nien d6 nay, Ban Tong Giam doc dugc you cat.' phai:

• ch9n lya cac chinh sach ke toan phu hop va ap dung mot cach nhet quan; • thyc hien cac xet doan va iro'c tinh mot cach hop l va than trong; va • lap bao cao tai chinh hop nhet giCra nien d6 ten co' so' dan vi host dOng lien tuc trir khi gia

dinh don vi host d6ng lien tuc la khong phu hgp.

Ban T6ng Giam doc chiu trach nhiem bao dam rang cac s6 sach ke toan da dugc thiet lap va duy tri de the hien tinh hinh tai chinh hop nhat giCra nien d6 cua Nhom Cong ty v6i dO chinh xac hop 19 tai mpi th6i diem va de lam ca so' lap bao cao tai chinh hgp nhat giCra nien d6 tuan th6 theo the d6 ke toan dugc trinh bay a Thu* minh 2 cua bao cao tai chinh hop nhat giCra nien d6. Ban Tong Giam dOc cung chiu trach nhiem doi vai viec bao ye cac tai san cua Nh6m Cong ty va thyc hien cac bien phap hgp 19 de ngan ngira va phat hien cac gian Ian hoac nham Ian.

PHE CHUAN BAO CAO TAI CHiNH HOP NHAT GIU'A NIEN DO

Theo day, chung toi phe chuAn bao cao tai chinh hop nhat giCra nien d6 dinh kem tix trang 5 den trang 57. Bao cao tai chinh hop nhat giCra nien d6 nay phan anh trung thyc va hgp 19 tinh hinh tai chinh hop nhat cua Nh6m Cong ty tai ngay 30 thang 6 nam 2020, cung nhy ket qua host Ong kinh doanh hop nhat va tinh hinh kru chuyen tien to hop nhat cho k9 ke toan sau thang ket thCic vao ngay neu ten phi] hop vOl cac Chun mu'c Ke toan Viet Nam, Che d6 Ke toan Doanh nghiep Viet Nam va cac quy dinh phap 19 co lien quan den viec lap va trinh bay bao cao tai chinh hgp nhat giCra nien dO.

Nguyen Thi Thanh Huang Ph6 Tong Giam dOc NgLr6i dugc Nguoi dpi dien theo phap luat Cly quy'en

Thanh pho H6 Chi Minh, nuO'c CHXHCN Viet Nam Ngay 25 thang 8 nam 2020

2

pwc

BAO CAO SOAT XET THONG TIN TAI CHINH HgP NHAT GICYA NIEN DO GU'I CAC CO DONG CUA TONG CONG TY PHAT DIEN 3 — CONG TY CO PHAN

ChOng toi de scat xet bao cao tai chinh hgp nh5t giCra nien d6 kern theo cua Tong Cong ty Phat Dien 3 — Cong ty Co phen ("Tong Cong ty") va cac cong ty con (goi chung la "Nhom C6ng ty") dtygc lap ngay 30 thang 6 nem 2020, va duvc Ban TOng Gam dOc T6ng Gong ty phe duyet ngay 25 thang 8 nam 2020. Bao cao tai chinh hgp nhat giCra nien dg nay bao,g6m: bang can &A ke toan hgp nhet giCra nien d6 tai ngay 30 thang 6 nem 2020, bao cao ket qua host d6ng kinh doanh hpp nhet giCra nien d6 va bao cao chuyen tier) to hpp nhet giCra nien d6 cho kjr ke toan sau thang ket thCic ding ngay neu ten, va thuyet mink bao cao tai chinh hpp nhet giCra nien d6 bao g6m cac chinh sach toan chu yeu trang 5 den trang 57.

Trach nhiem cua Ban T6ng Giarn cloc

Ban Tang Gam d6c Tong Cong ty chiu trach nhiem v6 viec lap va trinh bay trung thu'c va hgp 19 bao cao tai chinh hgp nhat giCr. a nien d6 cua Nh6m Cong ty theo cac Chuan myc Ke toan Viet Nam, Che d6 Ke toan Doanh nghiep Viet, Nam va cac quy dinh phap 19 co lien quan den viec lap va trinh bay bao cao tai chinh hpp nh5t giCra nien d6 va chiu trach nhiem ye kiem soat not 66 ma Ban Tong,Giam doc xac dinh la can thiet de dam bao cho viec lap va trinh bay bao cao tai chinh hpp nh5t giCra nien d6 khong c6 sai sot trpng yeu do gian len hoec nhem Ian.

Trach nhi"Om cua Ki6m toan vien

Trach nhiem cua chCing toi la du'a ra ket luen v6 bao cao tai chinh hpp nh5t giCra nien d6 nay dcra ten ket qua scat xet. ChUng toi de thu'c hien cong viec scat xet theo Chuan mu'c Viet Nam v'e hpp Tang dich vu scat xet s6 2410 - Soet xet thong tin tai chinh giCra nien do do kiem town vien Mc rep cua dun vi thirc hien.

Cong viec scat xet thong tin tai chinh hap nh5t giCra flier) d6 bao gom viec thu'c hien cac cugc phOng van, chu yeu la phong van nhirng chiu trach nhiem ye cac van de tai chinh ke toan, va thu'c hien thia tuc phan tich va cac thu tuc scat xet khac. Mgt cugc scat xet ye ca ban co pham vi hep han mgt cugc kiem toan dtygc thu'c hien theo cac Chuan my'c Kiem toan Viet Nam va do vay khong ,cho phep chung toi dat duvc sty dam bao rang chCing toi nhen biet dt.pgc tat ca cac van de trong yeu co the dugc phat hien trong mgt cu6c kiem toan. Theo do, chOng toi khong clua ray kien kiem toan.

3

Cong ty TNHH PwC (Viet Nam) Lau 8, Saigon Tower, 29 Le Duen, Quan 1, TP. H6 Chi Minh, Viet Nam DT: +84 (28) 3823 0796, www.pwc.com/vn

at va dai din cho C6ng ty TNHH PwC (Viet Nam)

et Hung Tran S6 Giay CN DKHN kre'm toan: 0048-2018-006-1 Chu, kjr &roc uy quye'n

pwc

Ke't 1u4n cua Kie'm toan vien

Can cu' ten ket qua soat xet cua chCing toi, chUng toi khong thay co van da gi khien chCing toi cho rang bao cao tai chinh hop nhat giCra nien d6 dinh kern khong phan anh trung thLyc va hop ly tren cac khia canh trong yeu, tinh hinh tai chinh hop nhat cua Nhorn Cong ty tai ngay 30 thang 6 nam 2020, cung nhu, ket qua host d6ng kinh doanh hop nhat va tinh hinh chuyen tin to hop nhat cua Nhom Cong ty cho 1(9 ke toan sau thang [(et thuc ding ngay neu ten pha h9p vai Chuan M toan Viet Nam, Che d6 Ke toan Doanh nghiep Viet Nam va cac quy dinh phap Ijr co lien quan den viec lap va trinh bay bao cao tai chinh giCra nien d6.

\tin de khac

Bao cao tai chinh hop nhat cua NhOm Cong ty cho nam tai chinh ket thCic ngay 31 thang 12 nam 2019 da du,gc mot cong ty kiern toan khac kiern toan va diya ,ra 9 kien chap nhan toan phan doi vO'i bao cao tai chinh do vao ngay 27 thang 3 nam 2020. DOng tha,i, bao cao tai chinh hop nhat giCra nien d6 cua Nhorn Cong ty cho kjr ke toan sau thang ket thCic ngay 30 thang, 6 nam 2019 ding du,gc cong ty kiern toan nay soat xet va &pa ra ket luan chap nhan toan phan vao ngay 26 thang 8 nam 2019.

S6 hieu bao cao kie'm toan: HCM9826 TP. HO Chi Minh, ngay 25 thang 8 nam 2020

4

TONG CONG TY PHAT BIEN 3 — CONG TY CO

BANG CAN 901 KE TOAN EPP NHAT GIU'A

Ma so TAI SAN

PHAN

NIEN

Miu so B 01 — DN/HN

Tai ngay Thuy6t minh

30.6.2020 VND

31.12.2019 VND

(Trinh bay I4i - Thuyet minh 34)

100 TAI SAN NGAN FIA1N 21.107.509.116.281 19.274.608.347.899

110 Tien va cac khoin twang &rang tin 3 1.984.070.328.554 2.901.217.252.835 111 Ti6n 476.070.328.554 366.567.252.835 112 Cac khoan tu,ang &rang tin 1.508.000.000.000 2.534.650.000.000

120 Khoan &Au tai chinh ngin han 3.268.650.000.000 4.260.650.000.000 123 Dau tu' narn giCY den ngay dao han 4(a) 3.268.650.000.000 4.260.650.000.000

130 Cac khoin phai thu ngSn han 11.662.555.781.938 8.937.780.141.979 131 Phai thu ngan han cua khach hang 5 10.822.803.776.558 8.031.263.223.803 132 Tra tru'O'c cho ngu,61 ban ngan han 124.890.946.480 180.323.225.048 136 Phai thu ng6n han khac 6 715.351.701.454 727.045.534.281 137 D ph6ng phai thu ngan han kh6 d6i (490.642.554) (851.841.153)

140 Hang ton kho 7 3.863.402.726.569 2.987.518.268.707 141 Hang ton kho 3.865.393.222.848 2.989.669.336.778 149 Du, phong giam gia hang ton kho (1.990.496.279) (2.151.068.071)

150 Tai san ngin han khac 328.830.279.220 187.442.684.378 151 Chi phi tra tru,6,6 ngAn han 36.275.972.497 6.068.450.113 152 Thu Gia tri Gia tang ("GTGT") du,gc

khau tru, 13(b) 41.129.362.416 64.830.690.231 153 Thu va cac khoan khac phai thu Nha nut,c 13(b) 251.424.944.307 116.543.544.034

Cac thuy6t minh tU' trang 11 den trang 57 la mot phAn cAu thanh bat) cao tai chinh ho'p nhAt giO'a Nen do nay.

5

TONG CONG TY PHAT DIEN 3 - CONG TY CO PHAN MAu s6 B 01 — DN/HN

BANG CAN 001 KE TOAN HOP NHAT GIU'A NIEN 00 (ti6p theo)

Ma s6 TAI SAN (tiep theo)

Thuyot minh

Tai ngay 30.6.2020

VND 31.12.2019

VND (Trinp bay Iai -

Thuyet minh 34)

200 TAI SAN DAI HAN 53.679.268.599.529 55.818.470.188.971

210 Khoan phai thu dai han 3.274.424.000 3.314.424.000 216 Phai thu dai han khac 3.274.424.000 3.314.424.000

220 Tai san c6 dinh 50.172.727.836.122 52.326.723.629.267 221 Tai san c6 dinh hCru hinh 9(a) 50.073.490.698.015 52.228.931.533.754 222 Nguyen gia 113.323.190.181.759 113.091.086.031.465 223 Gia tri khau hao lay ke (63.249.699.483.744) (60.862.154.497.711)

227 Tai san c6 dinh vd hinh 9(b) 99.237.138.107 97.792.095.513 228 Nguyen gia 131.061.919.021 125.268.812.108 229 Gia tri khau hao lay ke (31.824.780.914) (27.476.716.595)

240 Tai san dang dai hart 39.106.826.137 143.564.801.613 242 Chi phi xay dung co' ban dd dang 10 39.106.826.137 143.564.801.613

250 D'Au tu' tai chinh dai han 2.152.556.292.944 2.002.225.789.277 252 eau tu' vao cong ty lien kat 4(b) 1.434.597.337.427 1.465.388.607.889 253 eau tu' Op von vao dun vi khac 4(b) 536.837.181.388 536.837.181.388 254 Dv phOng dau tu' tai chinh dai han 4(b) (10.878.225.871) 255 eau tu' na'm giCr den ngay ciao han 4(b) 192.000.000.000

260 Tai san dai han khac 1.311.603.220.326 1.342.641.544.814 261 Chi phi tra tru'O'c dai han 8 372.359.399.957 398.369.693.063 262 Tai san thus thu nhap hoan lai 2.175.645.174 263 Thiet bi, vat tu,, phu tong thay the dai han 11 937.068.175.195 944.271.851.751

270 TONG TAI SAN 74.786.777.715.810 75.093.078.536.870

Cac thuy6t minh trang 11 den trang 57 la mot phAn ca'u thanh bao cao tai chinh hgp nhAt giCr. a nien dO nay.

6

AM DOC

TONG CONG TY PHAT DIEN 3 — CONG TY CO PHAN Mau s6 B 01 — DN/HN

BANG CAN DOI KE TOAN HqP NHAT GIU'A NIEN D9 (tie), theo)

Ma so

Thuy6t NGUON VON minh

Tai ngay 30.6.2020

VND 31.12.2019

VND (Trinh bay lqi -

Thuy6t minh 34)

300 NO' PHAI TRA 61.735.195.244.797 62.700.830.468.912

310 Ng ngan han 13.014.770.865.913 11.515.547.438.920 311 Phai tra ngutei ban ngAn han 12 3.900.292.903.993 4.260.446.036.627 312 Ngt.roi mua tra tin buck ng5n han 103.636.000 103.636.000 313 Thue va cac khoan phai nep Nha 13(a) 169.942.210.054 154.863.859.435 314 Phai tra ngiroi lao Ong 98.419.582.756 316.188.483.821 315 Chi phi phai tra ng5n han 14 1.437.455.435.118 128.049.958.418 318 Doanh thu chu'a thu'c hien ngan han 15 16.032.015.033 16.010.207.364 319 Phai tra ngAn han khac 16 1.834.102.296.639 1.081.711.584.031 320 Vay ngAn han 17(a) 5.377.547.805.073 5.373.362.414.031 322 Qu9 khen thirdeng, phuc lol 180.874.981.247 184.811.259.193

330 Ng dai han 48.720.424.378.884 51.185.283.029.992 336 Doanh thu chu'a thu'c hien dai flan 15 356.218.043.960 363.797.151.279 338 Vay dai han 17(b) 48.364.206.334.924 50.821.485.878.713

400 VON CHU SO' HU'U 13.051.582.471.013 12.392.248.067.958

410 Von chii hiku 13.051.582.471.013 12.392.248.067.958 411 \AM Op cua chCi sde hiru 18, 19 10.699.695.770.000 10.699.695.770.000 411a - Co phi& pho th6ng c6 quyen bleu guy& 10. 699.695.770.000 10.699.695.770.000 412 Th5ng du, von co phAn 19 6.014.917.945 6.014.917.945 414 \WI khac cua chii se), hCru 19 46.347.061.846 45.439.387.466 418 Quji clAu fix phat trien 19 184.504.441.460 141.871.395.148 420 Quji khac thuec von chi) ser hCru 19 15.890.285.682 15.868.253.443 421 Loi nhu5n sau thue ("LNST") chu'a

phan phOi 19 1.735.257.108.939 1.116.349.101.715 421a - LNST chtra phan phoi luy k4 cOa

cac nam trutyc 1.054.947.877.107 87.514.405.946 421b - LNST chu'a phan ph6i caa ky nay/nam nay 680. 309.231. 832 1.028. 834.695.769 429 Ldi ich có citing khong kiem soat 19 363.872.885.141 367.009.242.241

440 TONG NGUON VON 74.786.77 75.093.078.536.870

Tian Nguyen Khanh Linh VG Plityang Thao Nguoi lap Ka toan biking

o. col

hi Thanh Huang Pho TOng Gam doc Ngay 25 thang 8 nam 2020

TON CONG

PHAT D

- CT

Cac thuy.et minh tt:r trang 11 den trang 57 la mot phan cac u thanh bac) cao tai chinh rm) nh6t giCra nien do nay.

7

680.309.231.832

489.653.202.625

22.646.658.415

14.813.312.543

Nguyen Thi Thanh Huang Pho T6ng Gam clop Ngay 25 thang 8 nem 2020

TONG CONG TY PHAT DIEN 3 — CONG TY CO PHAN MAu s6 B 02 — DN/HN

BAO CAO KET QUA HOAT DONG KINH DOANH FICR NHAT GIU'A NIEN DO

Ky ko toan 6 thang k6t thiic ngay 30 thang 6 nam

Ma Thuyot s6 minh

2020 VND

2019 VND

(Trinh bay lai - Thuyet minh 34)

10 Doanh thu thu'an v6 ban hang va cung cap dich vu

22 21.526.765.543.164 22.380.464.421.822

11 Gia von hang ban va dich vu cung cap 23 (19.445.785.126.509) (19.809.276.983.448)

20 Lgi nhuan g6p vO ban hang va cung cap dich vu 2.080.980.416.655 2.571.187.438.374

21 Doanh thu host dOng tai chinh 24 172.959.243.458 164.047.946.026 22 Chi phi tai chinh 25 (1.277.930.847.545) (2.069.223.139.937) 23 - Trong clO: Chi phi lai vay , 25 (1.074.000.805.914) (1.413.918.015.852) 24 Phan lai trong c6ng ty lien ket 32.508.729.538 75.005.370.627 25 Chi phi ban hang (95.724.627) (66.402.938) 26 Chi phi quan ly doanh nghiep 26 (202.519.322.263) (195.300.823.774)

30 Lai nhuan thuan tip host dOng kinh doanh 805.902.495.216 545.650.388.378

31 Thu nhap khac 32 Chi phi khac 40 Lai nhuan/(16) khac

22.662.096.767 (9.509.615.965) 13.152.480.802

9.839.009.148 (20.329.293.209) (10.490.284.061)

50 T6ng Igi nhuan Ice' toan tru'o'c thud 819.054.976.018 535.160.104.317

51 Chi phi thud thu nhap doanh nghiOp ("TNDN") hiOn hanh 27 (118.274.730.945) (4.641.473.938)

52 Thuo TNDN hoan lai 27 2.175.645.174 (26.052.115.211)

60 Lai nhuan sau thud TNDN 702.955.890.247 504.466.515.168

Phan b6 cho: 61 Cong ty me 62 Co (long khong kiOm soat

70 Lai co, ban trail co phi6u 20(a) 71 Lai suy giam trail CO phiOu 20(b)

VA/ TrAri Nguyen Khanh Linh V0 Phtrang Theo Ngu,61 lap

Ke toan twang

Cac thuyet minh tiv trang 11 den trang 57 la mot phAn ceu thanh bac) cao tai chinh hap nhat giCra nien dO nay.

8

TONG CONG TY PHAT DIEN 3 — CONG TY CO PHAN PAAu s6 B 03 — DN/HN

BAO CAO CHUYEN TIEN TE HQ? NHAT GIU'A NIEN DQ (Theo phwcvng phap gian tiep)

Ky ICS town 6 thing kSt thac ngay 30 thong 6 nom

Ma so

LU'U CHUYEN TIEN TO' HOAT DONG KINH DOANH

ThuySt 2020 minh VND

2019 VND

(Tririh bay lai - Thuyet minh 34)

01 Log nhulan kSt town trvivc thus 819.054.976.018 535.160.104.317 Dieu chinh cho cac khogn:

02 Khau hao tai sari c6 Binh ("TSCD") 2.394.257.587.371 2.326.629.880.512 03 Dty phOng/(hoan nhap ph6ng) 10.356.455.480 (21.971.621.812) 04 L6 chenh lech tY gia hoi doaido danh gia lai

cac khoan muc tien c6 goc ngoai to 180.248.331.716 645.940.893.875 05 Lai tu, hoat d6ng dau (188.129.231.986) (222.211.684.910) 06 Chi phi lai vay 1.074.000.805.914 1.413.918.015.852 08 Loi nhuan tip hog d6ng kinh doanh truac

nhipng thay doi von lu'u dOng 4.289.788.924.513 4.677.465.587.834 09 Tang cac khoan phai thu (4.556.399.241.247) (5.205.263.732.286) 10 (Tang)/giarn hang ton kho (875.723.886.070) 166.488.143.136 11 Tang cac khoan phai tra 261.635.065.889 1.644.689.491.973 12 (Tang)/giam chi phi tra truVc (4.197.229.278) 32.601.280.371 14 Tien lai vay da tra (193.549.348.264) (207.920.127.998) 15 Thue TNDN da nOp (253.585.655.617) (166.114.388.599) 16 Tien thu khac tir host Ong kinh doanh 21.967.632.447 17 Tien chi khac tir hoat dOng kinh doanh (50.163.140.285) (52.375.590.373) 20 Lu'u chuyIen tin thuin tip hoat dOng kinh doanh (1.360.226.877.912) 889.570.664.058

LU'U CHUYEN TIEN TO' HOAT BONG DAU TU' 21 Tien chi de mua sam, xay dung TSCD (134.215.442.350) (187.720.574.501) 22 Tien thu tir thanh ly, nhuvng ban TSCD 2.801.555 23 Tien girl c6 ky han va mua trai phieu dia don vi khac (1.070.000.000.000) (656.150.000.000) 24 Tien thu h6i Wan girl c6 ky han 1.870.000.000.000 991.320.000.000 27 Tien thu lai Wen girl va c6 tin dircyc chia 164.202.148.617 186.697.436.042 30 Lu'u chuySn Wen thifan tip hoat dOng du tu' 829.989.507.822 334.146.861.541

Cac thuyet minh tir trang 11 cl6n trang 57 la mot phap cau thanh boo coo tai chinh hop nhat giCra nien dO nay.

9

Tr&I Nguyen Khanh Linh VO Phuang Th6o Nguoi lap Ke toan triyomg

hi Thanh Huang Pho T6ng Gam doc Ngay 25 thang 8 nam 2020

TONG CONG TY PHAT DIEN 3 — CONG TY CO PHAN Miu so B 03 — DN/HN

BAO CAO LU'U CHUYEN TIEN TE NHAT GIU'A NIEN DO (Theo phu'o'ng phap gian tiep) (tiep theo)

Ky k6 town 6 thang ket them

Ma so

LU'U CHUYEN TIEN TU' HOAT HONG TAI CHINH

ngay 30 thang 6 !lam Thuy6t minh

30.6.2020 VND

30.6.2019 VND

(Teirh bay 10 - Thuyet minh 34)

33 Tian thu tir di vay 587.563.393.693 146.063.211.177 34 Tian chi tra na gOc vay (955.054.665.535) (734.747.386.616) 36 Chi tra co tCpc (19.418.307.300) (8.904.543.700) 40 Lu'u chuOn ti6n thuin ter host di:mg tai chlnh (386.909.579.142) (597.588.719.139)

50 Lu'u chuOn ti6n thuAn trong kit (917.146.949.232) 626.128.806.460

60 Ti6n va twang du'o'ng tien diu kit 3 2.901.217.252.835 2.492.402.081.429 61 Anh hu'5ng cua thay dOi ty gia h6i &al quy dOi

ngoai to 24.951 3.953.778

70 Tien va twang &rang ti6n cuoi kir 3 1.984.070.328.554 3.118.534.841.667

Cac thong tin lien quan tai bao cao luu chuyen tin to &Egg duvc trinh bay tai Thuy4t minh 29.

Cac thuy& minh tCv trang 11 clan trang 57 la mot phAn cau thanh bac cao tai chinh hap nhat giCra nien dO nay.

10


11

Mau s6 B 09 — DN/HN

THUYET MINH BAO CAO TAI CHINH HOP NHAT GIU'A MEN DO CHO KY KE TOAN SAU THANG KET THUC NGAY 30 THANG 6 NAM 2020

1 DAC DIEM HOAT DONG CUA NHOM CONG TY

T6ng C6ng ty Phat Dien 3 —Cong s ty Co phAn ("Tong gong ty") la mot cong ty c6 phAn duvc thanh lap tren ca so' co phan h6a Cong ty ma - T6ng C6ng ty Phat dien 3.

Theo Quyetclinh s6 9494/Q0-BCT way 22 thang 10 nam 2014, B6 Cong Thuving quyet Binh co phan h6a Cong ty Me-Tong Cong ty Phat dien 3.

Theo quy'et dinh s6 2100/Q0-7g ngay 27 thang 12 nam 2017, Thu tu,ang Chinh phO da phe duyet phu'ang an c6 phan h6a C6ng ty Me-Tong cong ty Phat dien 3.

T6ng Cong ty hoat d6ng then GiAy chU,ng nhan clang k9 doanh nghiOp s6 3502208399 Bang k9 Ian dau do S‘O' Ke hoach va Dau tu' Tinh BA Ria Wing Tau cap ngay 26 thang 11 nam 2012 va Giay chung nhan dien chinh mai nhat do SO, Ke hoach va flau tu' Thanh pho Ho Chi Minh cap ngay 17 thang 1 nary, 2020.

Co phieu cua TOng C6ng ty duvc niern yet va giao dich tren thi tru,ang UPCoM tu, ngay 14 thang 3 nam 2018 theo Quyet dinh so 114/QD-SGDHN ngay 14 thang 3 nam 2018 cua SO, Giao dich Chang khoan Ha Nai.

Hoat d6ng chinh cua TOng Cong ty va cac cong ty con (goi chung la "NhOm C6ng ty") la san xuat, kinh doanh dien nang; quan 19 van hanh sCra chCra bao du,ang, dai tu, cai tao, nang cap thiet bi dien, cong trinh dien. Ngoai ra, NhOm Cong ty con hoat d6ng trong mot so Tinh vu'c khoa hoc, cong nghe, nghien cCru trien khai, dao tao phuc vu cho hoat dong chinh.

Chu k9 hoat Ong kinh doanh th6ng thu,ang cua Nh6m Cong ty la trong \tong 12 thang.

Tai ngay 30 thang 6 nam 2020, T6ng Cong ty co 2.767 nhan vien (tai ngay 31 thang 12 nam 2019: 2.761 nhan vien).

T6ng Cong ty co tru so' chinh tai so SO 60 - 66 du'ang Nguyen Ca Thach, Khu do thi Sala, Phu,ang An Lai Bong, Quan 2, Thanh pho HO Chi Minh, Viet Nam. Tai ngay 30 thang 6 nam 2020, Tong C6ng ty c6 8 chi nhanh (tai ngay ngay 31 thang 12 nam 2019, 8 chi nhanh), cu the nhu' sau:

• Cong ty Thily dien Buon Kuop tai S6 22 Mai Xuan Thu,ang, Phu,ang Thanh Nhet, Thanh pho Buon Ma Thu6t, Tinh DAIK LSk, Viet Nam.

• Cong ty Nhiet dien M6ng Duang tai Khu 8, Phuteng Mong Duang, Thanh pho am Pha, Tinh Quang Ninh, Viet Nam.

• Cong ty Nhiet dien Phu M9 tai Khu C6ng nghiep PhO M9 1, Phu'ang Phu M9, Thi xa Phu M9, Tinh BA Ria - VCing Tau, Viet Nam.

• Cong ty Nhiet dien Vinh Tan tai Nha may Nhiet dien Vinh Tan 2, Them Vinh Phuc, X5 Vinh Tan, Huyen Tuy Phong, Tinh Binh Thuan, Viet Nam.

• Cong ty Dich vu SO,a chira Cac Nha may dien EVNGENCO 3 tai SO 332 Doc Lap (Quoc16 51), Plarang Phil M9, Thi xa Phu M9, Tinh BA Ria - VOng Tau, Viet Nam.

• Ban Quan 19 Du, an Nhiet dien Vinh Tan tai Dai 16 Hung Vu,ang, Khu pho 5, Phu,ang Phu Thuy, Thanh pho Phan Thiet, Tinh Binh Thuan, Viet Nam.

• Ban Quan 19 Du' an Nhiet dien 1 tai Khu 8, Phu,ang Mang Duang, Thanh pho Cam Pha, Tinh Quang Ninh, Viet Nam.

• Ban Quan 19 Du' an Nhiet dien Thai Binh tai Xa M9 Lac, huyen Thai Thuy, Tinh Thai Binh, Viet Nam.

TONG CONG TY PHAT DIEN 3 — CONG TY CO PHAN Miu so B 09 — DN/HN

1 DAC DIEM HOAT HONG CUA NHOM CONG TY (ti6p theo)

Tai ngay 30 thang 6 nam 2020, NhOm Cong ty có 3 ding ty lien ket (tai ngay 31 thang 12 nam 2019: 3 cong ty lien ket) nhu' duvc trinh bay & Thuyet minh so 4(b).

Tai ngay 30 thang 6 nam 2020, Tang COng ty CO 2 cong ty con (tai ngay 31 thang 12 nam 2019: 2 ding ty con) du,gc trinh bay nhu, sau:

No'i thanh 10p, Bang ky hog dOng

30.6.2020 31.12.2019 Quyon Quykn Quyen Quy'en

so' hivu bieu quyet hiku bieu quyet

(i)

Cong ty CO phan NhiOt Tinh Ba Ria —

OA OA

cliOn Ba Ria (i) VOng Tau 79,56 79,56 79,56 79,56 COng ty CO phAn NhiOt

diOn Ninh Binh (ii) Tinh Ninh Binh 54,76 54,76 54,76 54,76

Cong ty CO phan Nhiet dien Ba Ria duvc chuyen dal tip doanh nghiep Nha nutec theo Quyet dinh so 2744/QD-BCN ngay 26 thang 8 nam 2005 dm BO Cong nghiep va Gray chirngnh5n Bang kX doanh nghiep so 4903000451 Nay 1 thang 11 nam 2007 do So' Ke hoach va Dau tu' Tinh Ba Ria - VOng Tau cap. COng ty Co ph5n Nhiet lien Ba Ria tru sey chinh tai Khu ph6 Huang Giang, Phuteng Long Huang, Thanh pho Ba Ria, Tinh BA Ria — Wing Tau, Viet Nam. Nganh nghe kinh doanh chinh la san xuat va kinh doanh dien nang.

(ii) Cong ty CO phan Nhiet dien Ninh Binh. duvc thanh 15p tren co' so' co phan hOa Cong ty Nhiet dien Ninh Binh theo Quyet dinh so 3945/QD-BCN ngay 29 thang 1? nam 2006 cua BO C6ng thirang va Giay chirng nh5n clang k9 doanh nghiep so 0903000161 ngay 31 thang 12 nam 2007 do So' Ke hoach va fidu tu, Tinh Ninh Binh cap. Cong ty Co ppAn co try s& chinh tai So 1, Wong Hoang Dieu, PhuVng Thanh Binh, Thanh pho Ninh Binh, Tinh Ninh Binh, Viet Nam. Nganh nghe kinh doanh chinh cua Cong ty CO ph5n Nhiet dien Ninh Binh la san xuat va kinh doanh dien nang.

2 CAC CHiNH SACH KE TOAN CHU YEU

2.1 Co, so' cue vrec lap bio cao tai chinh hov nhit giira nien dO

Bao cao tai chinh hop nhat giO'a nien dO da duvc 15p theo cac Chun mu'c Ke toan Viet Nam, Che do Ke toan Doanh nghiep Viet Nam va cac quy dinh phap 19 co lien quan den vieo 15p va trinh bay bao cao tai chinh hgp nhat giCra nien dO. Bao cao tai chinh hop nhat giCra nien do duvc 15p theo nguyen tac gia gOc, ngoai trip cac khoan dau tu, vao cong ty lien ket nhu, duvc trinh bay tai Thuyet minh 2.5.

Bao cao tai chinh hgp nhat giO'a nien dO kern theo khorig nham muc dich trinh bay tinh hinh tai chinh, ket qua hoat dOng kinh doanh hgp nh5t giCra nien do vatinh hinh lu'u chuyen tien to hgp nh5t giCra nien dO theo cac nguyen tac va th6ng le Ice toan thuVng duvc chap nh5n & cac nu,Ot va cac the the khac ngoai nu,ac Viet Nam. Cac nguyen tac va thong le Ice than sir dung tai ritypc yiet Nam có the khac vai cac nguyen tac va thong le Ice toan tai cac 'luck va cac the the khac.

2.2 Nam tai chinh

Nam tai chinh cua Nhorn C6ng ty bat du Kr ngay 1 thang 1 den ngay 31 thang 12.

Bao cao tai chinh hgp nhat giCra flier' dO duvc 15p cho kjr ke toan sau thang tir ngay 1 thang 1 nam 2020 den ngay 30 thang 6 nam 2020.

12

TONG GONG TY PHAT DIEN 3 — CONG TY CO PHAN Miu so B 09 — DN/HN

2 CAC CHINH SACH KE TOAN CHU YEU (tr4p theo)

2.3 Do'n vi tien to su' dung trong ke toan

Nhom C6ng ty sir dung don vi tien to trong ke toan va trinh bay ten bao cao tai chinh hgp nhat giCra nien dO la Hong Viet Nam ("VND" hoac "ding). Nh6m C6ng ty xac dinh don vi tien to sir dung trong, ke toan okra vao dun vi tien chi y4u sir dung trong cac giao dich ban hang, cung cap dich vy, c6 anh huideng IO'n den gia ban hang h6a, cung cap dich vu; don vi tien to dung de niem yet gia ban va nhan thanh toan; dan vi tien to sir dung chu yeu trong viec mua hang hoa, dich vu; co anh Wong Ian den chi phi san xuat kinh doanh va thong thuteng dung de thanh toan cho cac chi phi do.

2.4 Cac loaf ty gia h6I doai ap dung trong lee toan

(a) Cac giao dich bing ngoai to

Cac nghiep vu phat sinh b5ng ngoai to cluvc quy d6i theo ty gia giao dich thu,c to ap dung tai ngay phat sinh nghiep VI). Chenh lech ty gia phat sinh tip cac nghiep vy nay duvc ghi nhan IA doanh thu ho5c chi phi trong bao cao ket qua hoat Ming kinh doanh hgp nhat giCra nien dO.

Tai san va ng phai tra bAng tien co got ngoai tai ngay cua bang can cloi toan hgp nhat giCra nien dO Ian luvt duvc quy doi theo t9 gia mua va t9 gia ban ngoai to cua ngan hang thirang mai not Nhom C6ng ty thu,O'ng xuyen co giao dich ap dung tai ngay bang can dOi ke than hop nhat giCra nien dO. Cac khogn ngoai to girl ngan hang tai ngay cua bang can clOi ke toan hgp nhat giCra nien dO duvc quy doi theo t9 gia mua cua chinh ngan hang thu,ang mai nol Nhom C6ng ty ma tai khogn ngoai te.

Cac khoan ng phai tra vai Tap doan Dien lu,c Viet Nam ("EVN"), tai ngay cua bang can dal toanhop nhat giCra nien d6 duvc NhOm Ding ty chuyen dOi theo t9 gia ban ra (135ng chuyen khoan) cua Ngan hang TMCP Ngoai thu'ang Viet Nam cong b6 tai thal di8m lap bao cao tai chinh hgp nhat giCra nien dO theo hu,Ong dan cua Ding van so 1779/BTC-CDKT ngay 1 thang 2 nam 2013 cua BO Tai chinh ("Cong van 1779") va C6ng van s6 4891/EVN-TCKT ngay 16 thang 9 nam 2019 cua EVN ("Cong van 4891").

Ngoai trip chinh sach ke toan cluvc trinh bay du,61 day, chenh lech ty gia phat sinh tCr viec quy d6i duvc ghi nhan la doanh thu hoac chi phi trong bao cao ket qua hoat Ong kinh doanh hop nhat giCra nien

(b) Chenh lech ty gia phat sinh trong giai doan xay dim co' ban cua cac cong trinh dien nam trong Quy hoach phat then dien Ikrc quoc gia

Theo Wong clgn tai Nghi quye't s6 150/2018/NQ-CP cua Chinh phu ngay 13 thang 12 nam 2018 ("Nghi quyet 150"), cac cong trinh dien nam trong Quy hoach phat tri6n dien luc qu6c gia duvc Thu tu,ang Chinh phu phe duyet, chenh lech ty gia phat sinh trong giai doan )(Ay dung ca ban duvc ghi nhan vao chi tieu "Chenh lech t9 gia hoi doai" duvc phan anh trong phan "Von chi" so' hiru" va se duvc phan bo dan vao bao cao ket qua hoat Ong kinh doanh trong theri gian.khong qua 5 nam tip khi cac cong trinh di vao hopt Ong. Huang clan dm Nghi quyet 150 co sty,khac bit so veri Wang clan cua Thong tu' so 200/2014/TT-BTC hu,o,ng dan Che Ke toan Doanh nghiep Gila BO Tai chinh ngay 22 thang 12 nam 2014 ("Thong tu' 200") ma theo do cac khogn chenh lech t9 gia nay phai cluvc ghi nhan vao bao cao ket qua hoat ding kinh doanh trong k9 phat sinh.

13

TONG CONG TY PHAT DIEN 3 — CONG TY CO PHAN Miu s6 B 09 — DN/HN

2 CAC CHINH SACH Kt TOAN CHID YEU (ti6p theo)

2.4 Cac lo?i ty gia h61 doai ap dung trong ke toan (ti6p theo)

(b) Chanh lech ty gia phat sinh trong giai do4n xay dung co, ban cua cac ding trinh dian nam trong Quy ho4ch phat then dian ikpc qu6c gia (ti6p theo)

Neu NhOm Cong ty ap dung ghi nhan chenh lech tc, gia phat sinh trong giai doan xay dung ca ban nhat quan theo Th6ng tu' 200 qua cac nam thi chi phi tai chinh va Igi nhu5n tuft thug ten bao cao ket qua hoat d6ng kinh doanh hcyp nhat giCra nien d6 cua Nh6m Cong ty cho 1(1 ke toan sau thang ket thiic ngay 30 thang 6 nam 2020 se khong thay cloi ((9 ke toan sau thang ket thilc ngay 30 thang 6 nam 2019: chi phi tai chinh se giam va Igi nhuan tuft thue se tang cOng mot khogn la 274.622.243.376 citing), chi tieu "Chenh lech ty gia hOi doai" trong ph5n "Von chi] so' hiru", va "LNST chu'a phan phoi" ten bang can MN ke toan hop nhat giCra nien d6 cua Nhom Cong ty tai ngay 30 thang 6 nam 2020 va tai ngay 31 thang 12 nam 2019 se khong thay ci6i (gia dinh bo qua anh hiyerng cua thus, neu co).

2.5 Co, so, hop nhat bao cao tai chinh

Cong ty con

C6ng ty con la nhCrng doanh nghiep ma NhOm C6ng ty co quyen chi ph6i cac chinh sach tai chinh va hoat Ong cua doanh nghiep nham thu,duvc Igi ich kinh te s tir cac hoat d6ng doanh nghiep do, thuVng di kern la viec nam hurl 50% quyen bieu quyet. Sty ton tai va tinh hCru hieu cua quyen !Dieu quyet tiern tang dang cluvc thy,c thi hoac duvc chuyen dOi se duvc xem xet khi clanh gia lieu NhOm COng ty co quyen kiem scat doanh nghiep hay khong. Cong ty con duvc hgp nhat toan b6 ke tix ngay quyen kiem scat da chuyen giao cho NhOm C6ng ty. Viec hgp nh5t them dCrt ke ti' Iuc quyen kiem scat kh6ng con.

Giao dich, cong ng v6 cac khoan lei, cac khoan 16 chu'a that hien phat sinh giCra cac cong ty trong ding NhOm Cong ty duvc loci trix khi hop nhat.

Chinh sach ke toan cua cong ty con cling thay doi neu can thiet de dam bao skr nhat quan vai chinh sach ke toan dang duvc NhOm Cong ty ap dung.

Bao cao tai chinh cua cac cong ty trong Npenn Cong ty sir dung de hgp nhAt phai duvc 15p cho cut-1g mot 1(9 ke toan. Neu ngay ket thilc kj, ke toanyiac nhay, thol gian chenh lech kh6ng vu'o't qua 3 thang. Bao cao tai chinh sir dung de hgp nhat phai duvc dien chinh cho anh Wong cua nhCrng giao dich. va su, kienquan trong xay ra giCra ngay ket that toan cua cac cong ty va Nay ket thuc kj/ ke toan cua NhOm Cong ty. 06,clai dm 1(9 bao cao va sty khac nhau ye then diem 15p bao cao tai chinh phai cliycyc thong nh5t qua cac kjr.

Nghiap vu va loi ich cua c6 thing khong ki6m soat

NI?orn Cong ty ap dung chinh sach cho cac nghiep vu doi v6i c6 clOng kh6ng kiem soat giong nhu' nghiep vu ven cac ben khong thu6c NhOm C6ng ty.

Lgi ich co. dOng kh6ng kiem scat duvc xac dinh theo t9 le phan hCru cua CO clang khong kiern soat trong tai san thuan cila dun vi bi mua Iai tai ngay mua.

14

TONG CONG TY PHAT DIEN 3 — CONG TY CO PHAN Mau so B 09 — DN/HN

2 CAC CHINH SACH KE TOAN CHU YEU (ti4p theo)

2.5 Co, so, hgp nhit bao cao tai chinh theo)

Gong ty lien ket

Cong ty lien ket la tat Ca cac ding ty trong do Nhom Cong ty co anh hu,o,ng clang Ica nhu'ng khOng phai ,kiemsoat, tpu,o'ng cluvc the hiOn thong qua vi5c nam tu' 20% den duVi 50% quyen bieu quyet a tong ty do. Cac khoan dau tu' vao cac ding ty lien ket dyvc hach toan theo phirang phap von chil so' hal va cluvc ghi nhan ban dau theo gia g6c. Khoan dau tu' cua Nhom Cong ty vao cong ty lien ket bao g6m loi the thu,ang mai phat sinh khi dau tu', trip di nhO'ng khoan giarn gia tai san lay Ice.

Lgi nhuan cua Nhom Cong ty duvc chia sau khi dau tu' vao cac, cong ty lien ket se duvc ghi nhan vao Oct cao ket qua hoat dOng kinh doanh, hop nhatsgiCra nien do. Cac khoan thay dOi lay ke‘ sau khi clay tu, vao cac cong ty lien ket duv9 (lieu chinh vao gia trj ghi so khoan dau tu'. Khi phan 16 trong lien doanh lien ket bang hoac vuot qua 161 Ich cua Nhom C6ng ty trong cac cong ty lien ket, Nh6m C6ng ty se khong ghi nhan khoan 16 vuot d6 trip khi d5 phat sinh nghia vu hoac da thanh toan h0 cho cac cong ty lien ket.

Cac chinh sach ke toan cua cac ben lien k5t duvc thay doi khi can thiet de dam bao su' nhAt quan vai chinh sach ke toan ma Nhom Cong ty ap dung.

Cac khoan lai hay 16 chu'a thcfc hiOn tip cac giao dich nOi b0 giCpa NhOm Cong ty vol cac lien ket se duvc loai trip tO'i MCPC twang Cyns vai phan loi ich cua Nhom C6ng ty trong cac ben lien doanh, lien k5t theo quy Binh ke toan hiOn hanh.

2.6 Ti4n va cac khoin twang &rang tin

Ti5n va cac khoan twang &rang tien bao g6m tin mat tai guy, tin gCri ngan hang, tin kh6ng kjt han va cac khoan dau ngan han khac CO thoi han dao han ban dau

kh6ng qua ba thang.

2.7 Cac khoin phai thu

Cac khoan phai thu th6 hiOn gia tri ghi s6 cua cac khoan phai thu khach hang g6m cac khoan phai thu mang tinh chat thuvng mai phat sinh tip giao dich ban hang h6a, cung cap dich vu; va cac khoan phai thu khac kh6ng CO tinh thu,ang mai, khong lien quan den giao dich ban hang hoa va cung cap dich vu. Du, phang cac khoan phai ,thu kh6 doi duvc 15p chos tinig khoan phai thu can CO vao thai gian qua han tra no' goc theo cam ket no ban dau (khong tinh den vi5c gia han no giu'a cac ben), hoac can cU' Va0MCFC

ton that clty kie'n co the xay ra. Cac khoan no phai thu duvc xac Binh la kh6ng the thu hoi se duvc x6a so.

Cac khoan no phai thu duvc phan loci ngan han va dai han ten bang can doi ke toan hop nhat giDa nien d6 can CCP theo Icjr han con lai cua cac khoan phai thu tai ngay cua bang can doi ka toan hop nhat giCra nien d6.

15

TONG GONG TY PHAT DIEN 3 — CONG TY CO PHAN Mau s6 B 09 — DN/HN

2 CAC CHINH SACH Kt TOAN CHID YEU (ti6p theo)

2.8 Hang ton kho

Hang ton kho duvc the hien theo gia thlap han giCra gia goc va gia tri thuAn co the thkrc hien duvc. Gia goc duvc xac Binh tren co' s& binh quan gia quyen, bao gom tat ca cac cac chi phi mua, chi phi the bin va cac chi phi khac co duvc hang.ton kho ,O, dia diem va tang thai hien tai. Trong tru,o'ng hop cac san pham duvc san xuat, gia goc bao g6m Cat ca cac chi phi tnyc tiep va chi phi san xuAt chung dtya ten rni:pc d6 hoat d6ng binh thkrong. Gia tri thuan co the thkrc hien duvc la gia ban u,O'c tinh dm hang ton kho trong k9 kinh doanh binh thireyng tru, chi phi t.ro'c tinh de hoan thanh san pham va chi phi u,o'c tinh can thiet cho viec tiou thu.

NhOm C6ng ty ap dung phu,ang phap ke khai thu,o'ng xuyen de hach toan hang ton kho.

Dkr ph6ng duvc lap cho hang ton kho bi loi thai, cham lu,u chuyen va bi hong. Chenh tech giCra khoan phai lap & cuoi k9 ke toan nay va khoan phong d5 lap & cu6i k9 ice Wan tru,o,c duvc ghi nhan tang hoac gram gia von hang ban trong k9.

2.9 Diu tu' tai chinh

(a) Diu tu' nim giiv den ngay ciao han

Cac khoin dau tu' na'rn gia, cl6n ngay dao han la cac khoan (IL tu, ma Ban T6ng Giam &cc() y Binh va co kha nang giu, den ngay dao han.

Cac khogn dAu tu' ngm giu, den ngay dao han bao gom cac khoan Wen ngan hang co k9 han va trai phieu. Cac khoan dau tu' nay ban dau duvc ghi nhan theo ,gia goc. Sau dO, Ban Tong Gam doc thy,c hien viec ra scat doi tat ca cac khogn dau tu, de ghi nhan du, phong vao cu6i k9 Ice toan.

Du' phong giam gia dhu tu' n6'm giCr den ngay ciao han du,gc lap tren co' s& co bang chi:mg chat than cho thay mot phan hoac toan b0 khoan dau tkr co the khong thu hoi duvc.

(b) Diu tu' vao cong ty lien ket

Dhu tkr vao cong ty lien ke't du'c't trinh bay theo phu,ang phap von chu s& hiru trong bao cao tai chinh hgp nhat giCra nien d6 (Thuyet minh 2.5).

(c) Diu tu' Op von vao do'n vi khac

Dhu tu, g6p von vao dun vi khac la cac khoan dau tu' vac cong cu von cua don vi khac nhu,ng khong CO quyen kiem scat hoac dong kiem scat, khong co anh Wong clang Ice doi vai ben duvc dau tu'. Cac khoan (IL tu, nay duvc ghi nhan ban du then giagoc. Sau do, Ban TOng Gam doc thkrc hien viec ra scat &Si veri tat ca cac khoan dau tu' de ghi nhan du, phong vao cuOi k9 ke toan.

16

TONG CONG TY PHAT DIEN 3 — CONG TY CO PHAN Mau s6 B 09 — DN/HN

2 CAC CHINH SACH KE TOAN CHID YEU (ti6p theo)

2.9 Diu tu' tai chinh Mop theo)

(c) Diu tu' gop van vac do'n vi khac (bop theo)

Du' phong giarn gia d'au tu, g6p von vao clan vi khac duvc15p vao cuoi kY ke toan khi co sty gi5rn gia tri cua cac khogn du tu'. 06i vevi khoan cliu tu, vao co ph& niem yet hoc gia tri hgp ljt khoan dau tu, duttc xac dinh tin c5y ma Nhom C6ng ty nam giCp lau dai, du, phong duvc leap khi gia g6c cao hart gia tri thi truV

s ng. Doi vOl cac khoan tu' khac,

du, phong gi5m gia dau tu' duvc 15p khi Cong ty nh5n dau tu, bi 16, ngoai trip khoan 16 ma Ban Tong Gam cloc Tong Cong ty da" dt,p doan tip khi Tau tu'.

Chenh lechgiCra khoAn du, ph6ng 15p ey cuoi k9 ke toan nay va kho5n du, ph6ng cla 15p 6, cuoi k9 , toan tru,ac duvc ghi nh5n tang hoic giArn chi phi tai chinh trong k9. Khoan du, ph6ng duvc hoan nh5p kh6ng vu'o't qua gia tri ghi s6 ban du.

2.10 Tai san c6 dinh ("TSCD")

TSCD him hinh Ira TSCD vo hinh

TSCD duvc phgn anh theo,nguyen gia trip khiu hao lOy ice. Nguyen gia bao gom cac chi phi lien quan tax tiep den vi0c co duvc TSCD a tang thai san sang sip dung. Cac chi phi phat sink sau ghi nh5n ban clau chf,cluvc ghi tang nguyen gia TSCD neu cac chi phi nay chat ch5n lam tang Igi ich kinh to trong tuttng lai do sir dung tai san c16. Cac chi phi phat sinh khong them man diet.' kien ten cluvc ghi nh5n la chi phi san xu6t kinh doanh trong ky.

KhAu hao

TSCD duvc khiu hao theo phipang phap cluttng thing de gigm din nguyen gia tai san trong suOt thai gian hi.pu dung Lrerc tinh. Thai gian hCpu dung u,ac tinh cua cac loci tai san nhu' sau:

Nha cipa, vat kien trim May mac thiet bi Phuvng tien van tai, truye'n clan Thiet bi, dung cu qugn Ijr TSCD hiru hinh khac Phin m6rn may tinh Ban quyen chuyen giao cong nghe TSCD vo hinh khac

10 -50 nam 5 - 20 nam 6 - 30 nam 3 - 10 narri 5 - 10 n5m 3 - 10 n5m

10 nam 3 - 10 nam

Quyin sip dung oat bao gom quyen sip dung dit kh6ng thai ,han va quy6n sip dung 'lit c6 thai hen, va &tic cap Gay cht:rng nh5n quyen sip dung dat, trong c16:

• Quyen sir dung (=Tat kh6ng thtti han duvc ghi nh5n theo gia goc va khong khiu hao; va

• Quyen sir dung Ilk co thgi hart duvc ghi nh5n can dr tren GI6y chOng nhan quyen six dung dat va duvc khau hao theo phu,ang phap cluVrig thang trong 10 - 50 nam phta hop voi thai han cita Gray cht:png nh5n quyen sip dung dat.

17


2 CAC CHiNH SACH KE TOAN CHU YEU theo)

2.10 Tai san c6 dinh ("TSCD") theo)

Thanh ly

Lai hoac 16 phat, sinh do thanh ly nhuvng ban TSCD du,oc xac dinh bang so chenh ldch giu,a so tien thu thuan do thanh Ijr vai gia tri con la' cua TSCD va duvc ghi nh5n la thu nh5p hoac chi phi trong bao cao ket qua hoat dOng kinh doanh hop nhat giu'a nien c76.

Chi phi )(ay clung ca ban da dang

Chi phi xay dlyng co ban da dang the hidn gia tri cua cac tai san trong qua trinh xay citing phut vu muc dich san xuat duvc ghi nh5n theo gia goc bao gOm toan b6 chi phi can thiet de xay dung mai hoac chG'a, cai tao, ma r6ng hay trang bi lai k9 thu5t cung trinh phu hap vai chinh sach ke toan cua Nhorn C6ng ty. Khau hao cua nhtIng tai san nay, cung giOng nhu' cac loci TSCD khac, se bat dau duvc trich khi tai san da san sang cho muc dich sir dung.

2.11 Thud hoO dOng

Thud hoat Ong 1614 hinh,thue TSCD ma phan rui ro va ich gAn lien voi quyen so' hCru cua tai san thu6c ye ben cho thud. Khoan thanh toan &poi hinh thiPc thud hoat Ong duvc hach toan vao bao cao ket qua hoat Ong kinh doanh hop nhat giO'a nien do theo phu,ong phap &rang thang du'a tren thai han thud hoat Ong.

2.12 Chi phi tra tmen

Chi phi tra tru'ac bao g6m cac chi phi tra tru,ac ngan han va chi phi tra tru,o'c dai han ten bang can doi kd toan hop nhat giO'a nien do.. Cac khoan chi phi tra tuft nay du'pc ghi nh5n theo gia g6c va duvc phan bo theo phirong phap &rang thang du'a ten thai gian hCpu dung u,O'c tinh.

2.13 No, phai tra

Cac khoan no' phai tra duvc phan Ioai du'a vao tinh chat bao g6m:

• Phai tra ngu,o,i ban g6m cac khoan phai tra phat sinh tix giao dich mua hang h6a va cung cap dich vu; va

• Phai tra khac gom cac khoin phai tra,khong c6 tinh thu,ong mai, kh6ng lien quan den giao dich mua hang hoa va cung cap dich vu.

Cac khogn no phai tra cluvc phan lc* ngAn han hoac dai han tren bang can doi ke toan hap nhat giCra nien d6 can ctx theo kY han con lai cua cac khoan phai tra tai ngay cua bang can doi ke toan hop nhat giCra nien d6.

18


2 CAC CHINH SACH KE TOAN CHU YEU (ti6p theo)

2.14 Vay

Vay bao g6m cac khoan tier) vay tir cac ngan hang va ben lien quan.

Cac khoan vay duvc phan loci ng6n han va dai han ten bang can cloi ke toan hgp nhat giu'a nien do can cix theo ky han con lai cua cac khoan vay tai ngay cua bang can MN ke toan hgp nhat giCra nien c16.

Chi phi di vay lien quan tru,c tier) cloi v6i hoat cl6ng xay dung hoac san xuat bAt ky tai san du tieu cpuan se duvc von hoa trong thal gian ma cac tai san nay duvc hoan thanh va chuan bi du'a vao six dung. Chi phi di vay khac duvc ghi nhan trong bao cao ket qua hoat Ong kinh doanh hgp nhat glue nien d6 khi phat sinh.

2.15 Chi phi phai tra

Bao g6m cac khoan phai tra cho hang hoa va dich vu cla nhan duvc ngu,61 ban trong ky bao cao nhung thvc to chira chi tra do chue co hoa dan hoac chue (ICJ h6 sa, tai lieu ke toan, duvc ghi nhan vao chi phi san xuat kinh doanh cua ky bao cao.

2.16 Cac khoan du' ph6ng

Cac khoan du, phOng du'ac ghi nhan khi Nhom Cong ty c6 nghia vu ng hien tai, phap ly hoac lien cl&i, phat sinh ,t6, cac su, kien da )(ay ra; viec thanh toan nghia vu ncy di the se dan den su, sut ye nhCrng lcyi ich kinh to va gia tri cua nghia vu ng do duvc u,O'c tinh mot cach clang tin cay. Du, phong kh6ng du'ac ghi nhan cho cac khoan 16 hoat d6ng trong tirang lai.

Du phong duvc tinh ten co' sa cac khoan chi phi du, tinh phai thanh toan nghia vu ng. Chenh lech giCra khoan du, phong phai tra phai lap 6' cuoi ky ke toan nay va khogn du, ph6ng phai tra cla lap chu'a six dung 0, cu6i ky ke toan tru,ac duvc ghi nhan tang hoac Om chi phi san xuat kinh doanh trong ky.

2.17 Doanh thu chu'a thkpc hien

Doanh thu chue thcrc hien la khoan doanh thu, nhan truck ygu bao s6 tin cua khach hang cla tra truck cho m61 hoac nhieu ky ke toan ve cho thue tai san. Nhom C6ng ty ghi nhan cac khoan doanh thu chu'a thu hien tuvng 9,ng v61 phan nghia vu ma Nhom C6ng ty se phai thu,c hien trong tucmg lai. Khi cac dieu kien ghi nhan doanh thu duvc th6a man, doanh thu chu'a thcrc hien se duvc ghi nhan vao bao cao ket qua hoat Ong kinh doanh trong kjr twang Crng vai phan them man dieu kien ghi nhan doanh thu do.

TONG GONG TY PHAT DIEN 3 — CONG TY CO PHAN miu so B 09 — DN/HN

2 CAC CHINH SACH Kt TOAN CHU YEU (ti6p theo)

2.18 Von chu so, ham

Von chi) s& him clUVC ghi nhan theo so thtyc to g6p cua cac co clang va duvc phan anh theo menh gia cua co phieu.

Thang du', von co phan la khoan chenh tech giCra von theo menh gia co phieu veri gia thu'c to phat hanh c6 phieu.

Von khac cua chii sa hiru phan anh gia tri cac khoan von khac cua chu sey hCru tai thol diem bao cao.

LNST chu'a phan phai phan anh Wet qua hoat d6ng kinh doanh lay Ice sau thue TNDN cua Nh6m COng ty tai theri diem bao cao.

2.19 Phan chia nhuan than

NhOm Cong ty thu,c hien phan phai Igi nhuan va chia CO tire nhu' sau:

• LNST TNDN c6 the duvc chia cho cac c6 (long sau khi duvc Dai hOi &rig CO thing phe 001 va sau khi da trich lap cac quy theo cac quy dinh cua phap luat Vi0t Nam va dieu 10 cua Nh6m C6ng ty.

• Qu9 khen thiro,ng,phOcigi duvc trich lap LNST sau khi duvc cac co Tong phe duyet tai pal hOi clang Co clang. Qu9 duvc trinh bay la mot khoan phai tra tren bang can MN ke toan hop nhat giCra nien d6.

• CO tirc cOa Nhom Cong ty duvc ghi nhan la mot khoan phai tra trong bao cao tai chinh hop nhat cua k9 ke toan duvc thong qua tai Dai h6i (long Co clang.

2.20 Ghi nhan doanh thu

(a) Doanh thu ban hang

Doanh thu ban hang dircyc ghi nhan trong bao cao ket qua hoat dOng kinh doanh hop nhat giG'a nien d6 khi Tong theri them man tat ca nam (5) (lieu Wen sau:

• Nh6m C6ng ty da chuyen giao phan Ian rui ro va Igi ich gan lien vol quyen so, hCru san phArn hoac hang h6a cho ngu,61 mua;

• Nh6m C6ng ty khong con nam quyen quan l san pham hoac hang h6a nhu' ngu,oi sde hCru san pham hoac hang hoa hoac quyen kiern soat san pham hoac hang hoa;

• Doanh thu dt.rgc xac dinh tu'o'ng doi chac chan; • Nhom Cong ty se thu duvc lcyi ich kinh to tix giao dich ban hang; va • Xac dinh duvc chi phi lien quan den giao dich ban hang.

Doanh thu khong duvc ghi nhan khi co yeu to kh6ng chac chan mang tinh trong yeu ve kha nang thu duvc tier) ban hang hoac kha nang hang ban bi tra lai.

20

TONG CONG TY PHAT EmeN 3 — CONG TY CO PHAN Miu s6 B 09 — DN/HN

2 CAC CHINH SACH Kt TOAN CHU YEU (tiAp theo)

2.20 Ghi nhan doanh thu (tiop theo)

(b) Doanh thu cung cap dich vu

Doanh thu cung cap dich vu duvc ghi nhan trong bao cao Wet qua hoat Ong kinh doanh hgp nhat giu,a nien d6 khi dich vu da duvc cung cap, bang cach tinh mU'c d6 hoanthanh cua tUng giao dich, du'a tren.ca so' danh gia t9 10 dich vu (la cung cap so veyi tong khoi luvng dich vu phai cung, cap. Doanh thu cung cap dich vu chi duvc ghi nhan khi (long thol thoa man bon (4) lie kren sau:

• Doanh thu duvc xac dinh twang cloi,chac chan; • Co kha n5ng thu duvc Igi ich kinh to tix giao dich cung cap dich vu d6; • Xac dinh duvc phan ding vi0c da hoar) thanh tai ngay cua bang can doi ke toan

hcyp nhat giu,a nien d6; va • Xac dinh dircyc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich

cung cap dich vu d6.

(c) Doanh thu lai

Thu nhap lai cluvc ghi nhan du'a ten s6 du' g6c va lai suat tuvng &rig.

(d) Doanh thu tip co tU'c duvc chia

Doanh thu co tCpc duvc chia cluvc ghi nhan khi Nharn Cong ty duvc xac lap quyen nhan c6 tin dt_rgc chia cac dan vi dau tu'.

2.21 Gia von hang ban Ira dich vu cung cap

Gia von hang ban va dich vu cung cap la tong chi phi phat sinh cua thanh pham va dich vu cung cap cho khach hang trong k9, duvc ghi nhan theo nguyen tac phi) hcyp doanh thu.

2.22 Chi phi tai chinh

Chi phi tai chinh phan anh nhu,ngkhoan chi phi hoat Ong tai chinh phat sinh trong ky chu yeu bao g6m chi phi lai vay, 16 ty gia h6i doai va city ph6ng ton that dau tu' vao dun vi khac.

2.23 Chi phi ban hang

Chi phi ban hang phan anh cac chi phi thvc to phat sinh trong qua trinh ban san ph6m, hang h6a, cung cap dich vv.

2.24 Chi phi quan ly doanh nghiep

Chi phi quan ly doanh nghi0p phan anh cac chi phi quan 19 Chung cua Nh6m Cong ty chi) yeu bao gorn cac chi phi nhan vien, chi phi khau hao, dich vu mua ngoai, va chi phi khac.

21

TONG GONG TY PHAT DIEN 3 — CONG TY CO PHAN Mau s6 B 09 — DN/HN

2 CAC CHINH SACH Kt TOAN CHU Ytt.1 (ti6p theo)

2.25 Thue TNDN hien hanh va thus TNDN hoan lai

Thug TNDN bao g6m toan b6 s6 thus TNDN tinh ten thu nhap chiu thus TNDN, ke Ca cac khoan thu nhap nhan duvc tir hopt Ong san xuAt, kinh doanh hang hoa dich vu tai nu,69c ngoai ma Viet Nam chu'a k9 hiep dinh ye tranh danh thus hai Ian. Chi phi thus TNDN bao g6m chi phi thus TNDN hien hanh va chi phi thus TNDN hoan lai.

Thue TNDN hien hanh la s6 thus TNDN phai n6p hoac thu h6i duvc tinh ten thu nhap chiu thus theo thus suAt thus TNDN cua nam hien hanh. Thue TNDN hien hanh va thus TNDN hoan lai duvc ghi nhan la thu nhap hay chi phi khi xac dinh !al nhuan hoac 16 cua k9 phat sinh, ngoai triy tnyang,hop thus TNDN phat sinh mot giao dich hoac sty kien duvc ghi nhan tnyc tip vao von chu sde hCru trong cOng k9 hay mot 1(9 khac.

Thue TNDN hoan lai duvc tinh day du, sir dung phu,ang thCrc cong ng, tinh ten cac khogn chenh lech tam thai giCra gia tri ghi so cua cac khoan muc tai san va ng phai tra ten bao cao tai chinh hap nhat giCra nien c10 va ca so' tinh thud TNDN cua cac khoan muc nay. Thue TNDN ho5n lai kh6ng &Pox ghi nhan khi ng thus TNDN hoan lai phai tra phat sinh tu, ghi nhan ban au cua mot tai san hay ng phai tra cua mot giao dich ma giao dich nay khong phai la giao dich sap nhap doanh nghiep, khong c6 anh hu,Ong den Iai nhuan ke toan hoac Igi nhuan/16 tinh thus TNDN tai thol diem phat sinh giao dich. Thue TNDN hoan !pi duvc tinh theo thus suAt du' tinh duvc ap dung trong nien c16 ma tai san cluvc thu h6i hoac khaki ng phai tra duvc thanh toan diya ten thug sua't dà ban hanh hoac xem nhu, c6 hieu ltyc tai ngay cua bang can doi ke toan hap nhat giCra nien d6.

Tai san thus TNDN hoan lai duvc ghi nhan khi c6 kha nang se c6 Igi nhuan tinh thus trong twang lai c14 sir dung nhirng chenh lech tam thoi cluvc khau trey.

2.26 Cac ben lien quan

Cac doanh nghiep, cac cá nhan, tru'c tip hay gian ti4p qua mot hoac nhieu trung gian, c6 quOn kiem soat Nh6m Cong ty hoac chiu sty ki6m soat cua Nhom Cong ty, hoac cOng chung su' kiem soat vai Nhom Cong ty, bao gom ca cong ty me, cong ty con va cong ty lien ket la cac ben lien quan. Cac ben lien ket, cac ca nhan try,c bap hoac gian trep nam quyen bi6u quyet cua NhOm C6ng ty ma co anh hu,o'ng clang kg doi vai Nh6m Cong ty, nhirng cá nhan quan l chu chot bao gom Ban Tong Gam ,doc, nhCrng thanh vien mat thiet,trong gia dinh cua cac Ca nhan nay hoac cac ben lien ket nay hoac nhirng cong ty lien ket vai cac cá nhan nay cCing duvc coi la ben lien quan.

Trong viec xem xet *rig m6i quan he: cua cac ben lien quan, Nhom Cong ty can cCr vao ban chat cua m6i quan he chi? kh6ng chi hinh thCrc phap 19 cua cac quan he do.

22


2 CAC CHINH SACH Kt TOAN CHI) YEU (ti6p theo)

2.27 BS° cao 134 ph4n

MOt b6 phArl IA mot hgp phAn c6 the xac dinh rieng bit cua Nhom COng ty tham gia vao viec cung cap cac san pham ho5p dich vu quan ("b6 phAn chia theo hoat d6ng kin'? doanh"), ho5c cung cap san pham ho5c dich vu trong mot moi truang kinh to cu the ("b6 phAn chia theo khu vu'c dia b6 phAn nay chiu rui ro va thu duvc Igi ich khac biAt vai cac b6 phAn khac. Mau bao cao b6 phAn ca ban cua Nhom Cong ty la dy,a theo b6 phAn chia theo hogt d6ng kinh doanh ho5c theo khu vu'c

Thong tin b6 phAn duvc lAp va trinh bay phii hgp vai chinhs sach ke toan ap dung cho viec lAp va trinh bay bao cao tai chinh cua Nh6m Cong ty nh5m muc dich de giCip ngwfyi SC! dung bao cao tai chinh hieu r6 va danh gia du,gc tinh hinh hogt d6ng cua Nhom Cong ty mot cach toan diAn.

2.28 tren tinh ke toan

ViAc lAp bao cao tai chinh tuan thu theo cac Chun mtrc Ke toan ViAt Nam, Che c16 Ke toan Doanh nghiAp ViAt Nam va cac quy dinh hiAn hanh khac c6 lien quan den lAp va trinh bay bao cao tai chinh hgp nhat giCra, nien dO yeu cau Ban Tong Gam doc phgi co nhCrng u'o'c tinh va gig dinh anhs hu'ong den s6 cOng no, tai va viec trinh bay cac khoan cOng no va tai san tiem tanatgi ngay ket thCic nien d6 ke toan cOng nhu' cac so liAu ye doanh thu va chi phi trong suot k9 ke toan.

Cac u,O'c tinh va gia dinh co gnh Wong trong y6u trong bao cao tai chinh hgp nhAt giCra nien dO bao gOm thol gian hCru dung u,ac tinh cua TSCD (Thuyet minh 2.10 va Thuyet minh 9).

Cac u,o'c tinh va gig dinh thu,o,rsig xuyen du'ac danh gia du'a ten kinh nghiAm trong qua khir va cac yeu to khac, bao, g6m cac gig Binh trong twang lai CO gnh Wong trong yeu tai bao cao tai chinh hgp nhat giCra nien c10 cua Nhom C6ng ty va duvc Ban Tong Gam docdanh gia la hgp

23

TONG CONG TY PHAT oigN 3 — CONG TY CO PHAN

3 TIEN VA CAC KHOAN TLYCYNG OU'O'NG TIEN

Mau so B 09 — DN/HN

30.6.2020 31.12.2019 VND VND

Tien mat 2.955.558.862 1.890.784.100 Tien gCri ng5n hang 473.114.769.692 364.676.468.735 Cac khoan tuvng du'ang tien (*) 1.508.000.000.000 2.534.650.000.000

1.984.070.328.554 2.901.217.252.835

(*) Cac khoan trang &yang tien bao gam tien girl ngan hang co k9 han goc khong qua 3 thang va fluxing lai suat 0,2%/nam doi vai tien gixi ngan hang có k9 han 1 tuan va tU' 4,0 - 4,7%/nam d6i vai tien girl ng5n hang co 1(9 han tir 1 den 3 thang (tai ngay 31 thang 12 nam 2019: 0,8%/nam doi vOi tier) girl ng5n hang có 1(9 han 1 tun va 4,7 - 5,4%/nam doi voi tier, gCri ng5n hang cOlc9 han tO, 1 cien 3 thang).

4 DAU TU' TAI CHiNH

(a) Diu tu' nam d6n ngay ciao h?ri

30.6.2020 31.12.2019

i. Ngin han - Tien gill co kji

Gia giSc VND

Gia trj ghi so

VND Gia goc

VND

Gia trj ghi so

VND

han (*), 3.260.650.000.000 3.260.650.000.000 4.260.650.000.000 4.260.650.000.000 - Trai phial] dai han

den han thank town (**) 8.000.000.000 8.000.000.000

ii.Dai han - Trai phieu (**)

3.268.650.000.000 3.268.650.000.000 4.260.650.000.000 4.260.650.000.000

192.000.000.000 192.000.000.000

(*) Tien gcri co kjt han bao g6m cac khoan tien gCri tai cac ng5n hang thu,ung mai co kjt han g6c tt:r 6 thang den 12 thang; va hu,o'ng lai suat tu, 4,9 - 7,1%/nam (tai ngay 31 thang 12 nam 2019: tt:r 5,5 - 7,1%/nam).

(**) Khaki dau tu' trai phieu vao Cong ty Co phAn Thuy dien Vinh San - Song Hinh theo Ho'p clang so 01/2020NCSH-HOMBTP ngay 24 thang 4 nam 2020 va 02/2020NCSH-HOMBTP ngay 25 thang 6 nam 2020 vOl C6ng ty CO phan ThCay dien Vinh San - Song Hinh. Khoan trai phieu co thoti gian dao han 84 thang tir ngay phat hanh yeti mirc Iai suat ap dung cho 4 k9 d5u tien cu,a mai dat phat hanh la 10,5%/nam, cac 1(9 tiep theo dt_rgc ap dung lai suat tien gCri fiat kiem ca nh5n bang Dong Viet Nam (tra lai sau) k9 han 12 thang (hoac tu,ang &rang) duvc cong bo ten trang thong tin den tCr chinh thirc ccia Ng5n hang TMCP Ngpai thu,ang vipt Nam cong them 3,6%/nam. Khoan trai phial.] nay duvc dam bao bang tai san gan lien vOi dat, may moc thiet bi, phu,ung flan van tai cija Npa may Thuy dien Vinh Sun vai tong gia tri dcra theo Chirng thu' than' dinh gia so 497/2019/CT-CIVS-BD do Cong ty CO phan Thong tin va Tham dinh gia Mien Trung - Chi nhanh Binh Dinh phat hanh ngay 7 thang 8 nam 2019.

24

TONG CONG TY PHAT DIEN 3 — CONG TY CO PHAN mAu s6 B 09a — DN

4 DAU TU' TAI CHiNH (ti6r p theo)

(b) Diu tu' tai chinh dai hart

Diu tu' vac) cong ty lien 1c0t C6ng ty CO phan Thuy dien VTnh

-raj ngay 30.6.2020 Tai ngay 31.12.2019 T9 10

so' hfru Gia tri ghi so VND

Gia tri hqp 19 VND

phong VND

T9 10 so, hCru

0/0 Gia tri ghi so

VND

Dkv

Gia tri 1191319 phong

VND VND

San - S6ng Hinh (i) 30,55 975.953.174.640 1.109.098.284.800 30,55 976.925.637.942 1.386.372.856.000 C6ng ty CO phan Thuy dien

Thac Ba (ii) 30,00 298.037.353.521 457.200.000.000 30,00 308.783.687.183 455.295.000.000 COng ty CO phan Deu tu' va Phat

then Dien Se San 3A (iii) 30,00 160.606.809.266 (*) 30,00 179.679.282.764 (*)

1.434.597.337.427 1.109.098.284.800 1.465.388.607.889 1.386.372.856.000

Diu tu, gop von vao clan vi khac COng ty CO phan Nhiet dien

Quang Ninh (iv) 1,80 114.770.927.800 121.075.425.900 1,80 114.770.927.800 117.970.927.800 Cong ty CO phan Nhiet dien

Hai Ph6ng (v) 1,60 108.730.000.000 171.000.000.000 1,60 108.730.000.000 170.128.819.158 C6ng ty CO phan Thuy dien

Bu6n DOn (vi) 19,89 83.750.000.000 180.058.740.000 19,89 83.750.000.000 144.865.725.000 C6ng ty CO phan Dien Ityc Dau khi

Nhan Trach 2 (vii) 2,47 83.022.592.000 150.272.512.000 2,47 83.022.592.000 154.189.568.000 COng ty TNHH Dich vu Nang

lirang GE PMTP (viii) 15,00 74.463.661.588 (*) 15,00 74.463.661.588 (*) C6ng ty CO phan Phu Thanh My (ix) 6,43 50.000.000.000 (*) (10.878.225.871) 6,43 50.000.000.000 (*) COng ty CO phan Dien Viet Lao (x) 0,63 19.600.000.000 (*) 0,63 19.600.000.000 (*) Cling ty CO phan Dich vu sCra

chira Nhiet dien Mien Bac (xi) 1,10 2.500.000.000 (*) 1,10 2.500.000.000 (*)

536.837.181.388 622.406.677.900 (10.878.225.871) 536.837.181.388 587.155.039.958

25

TONG CONG TY PHAT DIEN 3 — CONG TY CO PHAN Miu s6 B 09a — DN

4 DAU TI? TAI CHiNH (tiop theo)

(b) flan tu, tai chinh dai han (tiep theo)

Tai ngay 30 thang 6 nary' 2020 va ngay 31 thang 12 nam 2019, Nhorn C6ng ty chin c6 du cac thong tin can thiet de xac Binh cluvc gia tri hap l cOa cac khaki clAu tu, tai chinh nay de thuyht minh ten bao cao tai chinh hap nhat giCra nien c16.

Cong ty Co phhn Thuy dihn Vinh San - Song Hinh chive chuyhn cloi tt:r doanh nghihp nha nu'ac - Nha may Thily diOn Vinh San - Song Hinh, 15 mat clan vi hack town phy thuac cua EVN. Ngay 4 thang 5 nam 2005, Nha may chinh tht:rc chuyen sang hopt dang dual hinh thirc Cong ty CO phan Thuy din Vinh San - Song Hinh theo

Dau chu,ng nh5n clang k9 doanh nghihp so 3503000058 do SO'

Ke hoach va s tu, Tinh Binh Dinh cap. Nganh nghe kinh doanh chinh cua C6ng ty Co phan Thuy din Vinh San - S6ng Hinh la san xuat va kinh doanh clihn nang.

(ii) Cong ty Co phhn Thuy dien Thac BA cluvc thanh 15p theo,Gihy cht:rng nh5n d5ng k9 doanh nghihp so 1603000069 do SO' Ke hoach va Dau tu, Tinh Yen Baj cap ngay 31 thang 3 nam 2006. Nganh nghe kinh doanh chinh cua C6ng ty CO phan Thuy din Thac BA la san xuat va kinh doanh din Wang.

(iii) Cong ty Co phhn Dhu tu, va Phat trien Dihn Se San 3A chinh thirc di vao hoat clang ngay 1 thang 11 nam 2003 theo C6ng van so 1391/CP-CN ngay 10 thang 10 nam 2003 dm Thu tu,ang Chinh phu va Giay chi:mg nhhn clang k9 doanh nghihp so 5900308540 ngay 1 thang 9 nam 2003 do SO' Ke hoa6h va Dau Tinh Gia Lai cap. Nganh nghe kinh doanh chinh cua C6ng ty CO phan chu tu, va Phat then DiOn Se San 3A15 )(ay dung tong trinh ky thu5t dan dung, dau tu, xay di:mg cac cong trinh thily din va xay dung cong nghi5p.

(iv) Cong ty Co phhn Nhiht din Quang Ninh cluvc thanh 15p theo.Gihy chCrng nh5n clang doanh nghihp s6 700434869 do SO' Ke hpach va Dal tu, Tinh Quang Ninh cap ngay 16 thang 12 nam 2002. Nganh nghe kinh doanh chinh ctla Cong ty CO phan Nhiht din Quang Ninh la san xuat va kinh doanh dihn.

(v) Cong ty Co phhn Nhiht qihn Hai Phang duvc thanh 15p theo 9ihy chOng nh59 clang k9 doanh nghihp so 0203000279 do SO' Ke hoachva DAL' toThanh pho Hai PhonR cap ngay 17 thang 9 nam 2002. Nganh nghe kinh doanh chinh cua C6ng ty CO phan Nhiht din Hai Phang 15 san xuat va kinh doanh dihn.

(vi) Cong ty Co phhn Thuy dihn Buon Don duvc thanh 15p the°, Gihy chirng nh5n d5ng k9 doanh nghi5p so 6000884487 do SO' Ke hoach va Dau to Tinh Dak Lak cap ngay 20 thang 5 nam 2009. Nganh nghe kinh doanh chinh cua C6ng ty Co phan ThOy din Buon Don la san xuat vá kinh doanh dihn.

(vii) Cong ty Co phhn DiOn luc Dhu khi Nhan Trach 2 duvc thanh 156 theo ,Gihy cht:rng phan clans 1(9 doanh nghi5p so 4703000396 do Ser Kh hoach va Dau tu, Tinh Dong Nai,cap ngay 20 thang 6 nam 2007. Nganh nghe kinh doanh chinh cua Cong ty CO phan Dihn lu,c Dau khi Nhan Trach 215 san xuat va kinh doanh din nang.

(viii) C6ng ty TNHH Dich vu N5ng luting GE PMTP cluvc !hanh 15p then Gihy cht:rng nh5n clang k9 doanh nghi5p so 3502208825 do SO' Ke hoach vaDau tu, Tinh BA Ria — Wing Tau cap ngay 5 thang 10 nam 2012. Nganh nghe kinh doanh chinh cua C6ng ty TNHH Dich vu Nang luting GE PMTP la sCra chi-1'a may m6c thiet bi.

(*)

(i)

26

TONG GONG TY PHAT DIEN 3 — COW TY CO PHAN MAu s6 B 09a — DN

4 OAU TU' TAI CHINN (ti6p theo)

(b) DAu tu' tai chinh dai han (ti6p theo)

(ix) Cong ty Co phar‘ Phu Thanh M9 duvc thanh lap then Grey et:mg nhan clang kji doanh nghiep so 4000455251 do So' Ke hoach va iDau tu' Tinh Quang Nam cap ngay 17 thang 1 nam 2007. Nganh nghe kinh doanh chinh cua Cong ty Co phan Phu Thanh M9 la san xuat va kinh doanh lien nang.

(x) Cong ty Co phan Dien Viet Lao cluvc thanh lap theo ‘Giay chU'ng nhan clang k9 doanh nghiep so 0101389382 So' Ke hoach va Dau tu' Ha NOi cap Nay 11 thang 7 nam 2003. Nganh nghe kinh doanh chinh cua Cong ty CO phan Dien Viet Lao la san xuAt va kinh doanh lien nang.

(xi) Cong ty Co phan Dich vu sira chCra Nhiet i'iOn Mien Bac duvc thank lap theo Clay chU'ng nhan clang Icy doanh nghiep so 0800383471 do Sg Ke hoach va flau tu' Tinh Hai arapg cap ngay 17 thang 7 nam 2007. Nganh nghe kinh doanh chinh cua Cong ty Co phan Dich VI) sira chO'a Nhiet dien Mien Bac la sO'a bao &rang, thi nghiem, hieu chinh cac thiet bi nha may dien va cac thiet bi cong nghiep khac twang cluvng.

Bien clOng v6 c7Au tu' vac cong ty lien ket trong k9/nam nhu' sau:

Ky k6 town 6 thang kat thilc ngay

30.6.2020 VND

Nam tai chinh le6t thilc ngay

31.12.2019 VND

S6 du' clau kjdnam 1.465.388.607.889 1.385.352.444.441 Lgi nhuan duvc chia to cong ty lien ket 32.508.729.538 114.761.163.448 Co tU'c da chia (63.300.000.000) (34.725.000.000)

S6 du' cu6i k9/nam 1.434.597.337.427 1.465.388.607.889

5 PHAI THU NGAN HAN CUA KHACH HANG

30.6.2020 31.12.2019 VND VND

Ben thU' ba Cong ty Doosan Heavy Industries &

Construction Co.,Ltd, Han QuOc 7.815.897.540 Khac 9.229.144.468 5.387.110.096

17.045.042.008 5.387.110.096

Ben lien quan (Thuy6t minh 30(b)) 10.805.758.734.550 8.025.876.113.707

10.822.803.776.558 8.031.263.223.803

Tai ngay 30 thang 6 nam 2020, so du' cac khogn phai thu ngan han cua khach hang cla qua han thanh toan la 490.642.554 &rig (tai ngay 31 thang 12 nam 2019: 851.841.153 clang).

27

TONG CONG TY PHAT DIEN 3 — CONG TY CO PHAN Mau s6 B 09a — DN

6 PHAI THU NGAN HAN KHAC

Phai thu v6 hang hoa, dich

30.6.2020 31.12.2019

Gia tri VND

Du,

ph6ng Gia tri gluing

VND VND VND

vu khac (*) 434.676.448.763 451.157.665.619 Phai thu co tirc duvc chia 132.902.760.000 60.031.040.000 Lai phai thu tien gin có kji han 34.432.193.553 60.191.234.073 Phai thu bao hiem (**) 12.314.842.690 52.123.989.823 Khac 101.025.456.448 103.541.604.766

715.351.701.454 727.045.534.281

Trong do: Ben ba 133.398.999.287 164.957.411.825 Ben lien quan (Thu* minh 30(b)) 581.952.702.167 562.088.122.456

715.351.701.454 727.045.534.281

Khoan phai thu chta y6u bao g6m phai thu ye hang h6a va dich vu tir cac c6ng ty thanh vien trong Tap loan Dien Iu'c Viet Nam.

Day la khoan phai thu tir cong ty bao hiem cho thiOt hai tex gian loan kinh doanh tai Cong ty NhiOt dran Phii M9.

7 HANG TON KHO

30.6.2020 31.12.2019 Gia g6c

VND Dty ph6ng

VND Gia g6c

VND Dy' phong

VND

Nguyen vet lieu 3.667.547.860.140 (1.990.496.279) 2.817.029.591.302 (2.151.068.071) Cling Cu, dung cu 131.571.836.710 109.349.349.139 Hang mua clang di ten dulfyng 32.891.868.931 41.172.723.087

Chi phi SXKD da dang 32.898.397.577 21.605.117.071

Thanh phem ton kho 483.259.490 512.556.179

3.865.393.222.848 (1.990.496.279) 2.989.669.336.778 (2.151.068.071)

28

TONG CONG TY PHAT oigN 3 — CONG TY CO PHAN Miu s6 B 09a — DN

7 HANG TON KHO (ti6p theo)

Bik Ong v6 du, ph6ng giam gia hang tan kho trong 4/n5m nhu' sau:

Ky k8 town 6 Nam tai chinh Wet

thing k8t thilc thtic ngay

ngay 30.6.2020 31.12.2019

VND VND

So du, clau kjanarn Tang du, ph6ng Eloan nhap du' ph6ng

S6 du' cuai k9/nam

8 CHI PHI TRA TRU&C DAI HAN

2.151.068.071 285.606.943 1.865.741.671

(160.571.792) (280.543)

1.990.496.279 2.151.068.071

30.6.2020 31.12.2019 i

VND VND 1

Chi phi den 'DO, giai ph6ng mat bang 193.398.712.693 180.160.871.057 Chi phi chuan bi san xuAt 132.289.773.740 146.448.501.454 Khac 46.670.913.524 71.760.320.552

372.359.399.957 398.369.693.063

Bik dOng v6 chi phi tra tuft dai han trong kjanam nhu' sau:

Ky k8 town 6 thing Nam tai chinh k8t

kot thCic ngay thtic ngay

30.6.2020 31.12.2019

VND VND

S6 du' cfau k9/nam Tang Phan bo trong kjanam

398.369.693.063 40.167.329.531

(66.177.622.637)

120.706.619.611 376.264.229.971 (98.601.156.519)

S6 du, cuai kjanam 372.359.399.957 398.369.693.063

29

TONG CONG TY PHAT DIEN 3 — CONG TY CO PHAN Mau so B 09a — DN

9 TAI SAN CO DINH

(a) TSCD him hinh

Nguyen gia

Nha dra, vat kien tnic

VND

May moc thiet bi

VND

Phwang tien van tai, truyen dan

VND

Thiet bi quan I y

VND Khac VND

T6ng cong VND

Tpi ngay 1 thang 1 nam 2020 20.385.126.021.048 85.759.693.023.003 6.717.546.470.096 209.737.058.143 18.983.459.175 113.091.086.031.465

Mua trong kY 536.280.113 13.021.925.930 104.532.700 2.602.548.629 16.265.287.372 Xay dung co' ban m6i hoan

thanh (Thu* minh 10) 7.705.174.434 39.708.556.287 2.804.265.881 8.902.465.767 59.120.462.369

Thanh ly, nhuvng ban (168.610.619) (168.610.619) Dieu chinh theo quyet toan

cong trinh 141.158.089.163 4.862.730.279 9.204.866.659 2.024.292.082 157.249.978.183

Khac (44.249.247) (318.717.764) (362.967.011)


Khiu hao Iuy ice Tai ngay 1 thang 1 nam 2020 6.998.049.117.588 50.448.640.715.415 3.275.923.886.232 134.150.290.772 5.390.487.704 60.862.154.497.711

Khau hao trong ky 365.718.482.791 1.851.270.071.789 157.586.897.270 13.685.553.625 1.648.517.577 2.389.909.523.052

Thanh ly, nhuvng ban (168.610.619) (168.610.619) Dieu chinh theo quye't toan

cong trinh (1.992.747.685) (1.992.747.685)

Khac 42.648.297 (245.827.012) (203.178.715)


Gia tri con 4i Tai ngay 1 thang 1 nam 2020 13.387.076.903.460 35.311.052.307.588 3.441.622.583.864 75.586.767.371 13.592.971.471 52.228.931.533.754

Tai ngay 30 thang 6 nam 2020 13.170.671.066.835 33.519.295.305.228 3.293.345.085.953 67.308.028.256 22.871.211.743 50.073.490.698.015

30

TONG CONG TY PHAT DIEN 3 — CONG TY CO PHAN Miu so B 09a — DN

9 TAI SAN CO DINH (tiOp theo)

(a) TSCD him hinh (ti63 theo)

Tai ngay 30 thang 6 nam 2020, TSCD him hinh cua NhOrn C6ng ty v61 tong gia tri con !pi la 22.543 ty dOng (WI ngay 31 thang 12 nam 2019: 23.396 ty cliing) (la &roc dung de lam tai san the chap cho cac khoan vay tix ngan hang (Thuyet minh 17).

Nguyen gia TSCD hCru hinh cua NhOm Cong ty (la khau hao het nhung con sir dung tai ngay 30 thang 6 nam 2020 la 32.016 ty clang (tai ngay 31 thang 12 nam 2019: 29.436 ty citing).

31

TONG GONG TY PHAT DIEN 3 — GONG TY CO PHAN Wu so B 09a — DN

9 TAI SAN CO DINH (ti6p theo)

(b) TSCO vo hinh

Nguyen gia

Quy6n sir dyng dit

VND

PhAn rn6m may tinh

VND

Ban quy6n chuy6n giao cong ngh§

VND Khac VND

T6ng Ong VND

Tai ngay 1 thang 1 nam 2020 76.165.829.664 26.473.825.475 8.854.276.148 13.774.880.821 125.268.812.108 Mua trong ky - 3.876.185.212 270.000.000 4.146.185.212 kay Ong co, ban mcfvi hoan thanh (Thuy6t minh 10) 980.567.301 706.550.000 - - 1.687.117.301 Phan bpi lai (40.195.600) (40.195.600)

Tai ngay 30 thang 6 nam 2020 77.106.201.365 31.056.560.687 8.854.276.148 14.044.880.821 131.061.919.021

Kh6u hao Iuy k6 Tai ngay 1 thang 1 nam 2020 13.641.748.737 7.742.542.133 4.699.617.359 1.392.808.366 27.476.716.595 Khau hao trong kY 582.677.340 2.222.662.101 847.230.840 695.494.038 4.348.064.319


Gia tri con lai Tai ngay 1 thang 1 nam 2020 62.524.080.927 18.731.283.342 4.154.658.789 12.382.072.455 97.792.095.513


Nguyen gia TSCD vo hinh cua NhOm Cong ty dä khAu hao het nhu'ng con sir dung tai ngay 30 thang 6 nam 2020 IA 8,3 ty d'ong (tai ngay 31 thang 12 nam 2019: 8,3 ty d'ong).

32


10 CHI PHI XAY DUNG ca BAN DANG

Chi tiet chi phi xay dung co ban d& dang theo ting du' an nhu' sau:

30.6.2020 VND

MAu s6 B 09a — DN

31.12.2019 VND

Nha may Dien mat tell Vinh Tan 2 18.731.723.521 51.267.180.711 Nha may Nhiet den Vinh Tan 2 31.005.033.746 Cang than Trung tam Dien Ityc Vinh Tan 14.569.448.039 Co' so' ha tang Trung tam Dien Iuc Vinh Tan 11.928.505.106 Khac 20.375.102.616 34.794.634.011

39.106.826.137 143.564.801.613

Bien Ong chi phi xay cly,ng co' ban do, dang trong kjdnam nhu' sau:

Ky ke toan 6 thang Nam tai chinh ket thCic ngay ket thtic ngay

30.6.2020 31.12.2019 VND VND

S6 du, cia'u kkinam 143.564.801.613 2.661.060.467.182 Mua sam 139.974.676.041 1.063.260.696.526 Chi phi lai vay von hoa 17.736.766.528 Chuyen sang hang ton kho 127.916.182.505 Dieu chinh theo quyet toan tong trinh (157.249.978.163) (1.025.985.923.225) Chuyen sang TSCD him hinh (Thuyet minh 9(a)) (59.120.462.369) (2.111.951.923.601)

Chuyen sang TSCD vo hinh (Thuyet minh 9(b)) (1.687.117.301) (6.661.488.000)

Chuyen sang chi phi tra tru,ac (326.266.187.207) Chuyen sang cac ben khac (26.276.138.448) (83.508.612.476) Chuyen sang chi phi (44.653.292.999) Gia tricac cong trinh siva chu'a leyn clu,cyc

quyet toan (119.222.953.535) Khac (98.955.236) (8.158.930.085)

S6 du' cu6i kjdnam 39.106.826.137 143.564.801.613

33


11 THIET BI, VAT TIT, PHL) TONG THAY THE DAI HAN

Thiet bi, vat tu', phy tong thay the dai han the hien gia tri thuan cua thiet bi, vat tu', phu King dung de du, trix, thay the, phong ngEra hu' hong ctla tai san va co thai gian du, tru' han mot chu k9 san xuat kinh doanh thong thuteng.

12 PHAI TRA NGUtil BAN NGAN HAN

30.6.2020 VND

31.12.2019 VND

Ben Mir ba C6ng ty Van chuyen khi Hong Nam BO 2.244.174.116.469 2.270.594.781.473 Tap doan COng nghiep Than - Khoang san

Viet Nam 492.194.399.100 550.344.398.768 Khac 1.131.640.975.862 1.417.176.631.645

3.868.009.491.431 4.238.115.811.886

Ben lien quan (Thuyet minh 30(b)) 32.283.412.562 22.330.224.741

3.900.292.903.993 4.260.446.036.627

Tai ngay 30 thang 6 nam 2020 va 31 thang 12 nam 2019, Nh6m Cong ty khong co khoan phai tra nguevi ban ngan han nao bi qua han thanh toan.

34

TONG GONG TY PHAT DI -EN 3 — CONG TY CO PHAN Mau s6 B 09a — DN

13 THUE VA CAC KHOAN KHAC PHAI THU/PHAI NOP NHA NU'O'C

Bien dOng ye thu4 va cac khogn khac phai thu/phai nOp Nha nutec trong ky nhu' sau:

a) Phai nop

Tai ngay 1.1.2020

VND (Trinp bay lai -

Thuyat minh 34)

S6 phai thu/ phai n6p trong ky

VND

S6 cid thu'c nap trong ky

VND

S6 cla phan loai Iai trong ky

VND

Tai ngay 30.6.2020

VND

Thue GTGT 57.482.172.372 664.794.265.815 (615.155.352.255) 16.106.695 107.137.192.627 Thue tai nguyen 33.928.603.821 146.888.021.994 (152.812.851.235) 28.003.774.580 Thue TNDN 16.491.778.565 118.287.446.116 (253.585.655.617) 136.481.468.399 17.675.037.463 Phi dich vu moi truomg rU'ng 34.219.970.181 46.237.730.041 (66.844.893.782) (74.940.756) 13.537.865.684 Thue thu nhap ca nhan 4.986.888.716 31.009.835.869 (32.816.687.824) (1.840.653.126) 1.339.383.635 Thue nha than nuac ngoai 7.631.410.780 6.500.940.779 (14.132.351.559) Thue nhap khAu 42.845.217.511 (43.123.562.447) 278.344.936

Cac loai thus khac 123.035.000 33.566.425.058 (31.461.578.118) 21.074.125 2.248.956.065

b) Thud GTGT &ITT kith trir

154.863.859.435 1.090.129.883.183 (1.209.932.932.837) 134.881.400.273 169.942.210.054

c)

Thue GTGT &Ivo khau trig'

Phai thu

64.830.690.231 (23.701.327.815) 41.129.362.416

Thue TNDN 114.360.468.004 136.481.468.399 250.841.936.403

Cac loai thus khac 2.183.076.030 (1.600.068.126) 583.007.904

116.543.544.034 134.881.400.273 251.424.944.307

35


14 CHI PHI PHAI TRA NGAN HAN

30.6.2020 31.12.2019

VND VND

Chi phi sira china Ian 799.261.896.335 Lai vay 603.365.229.744 31.734.270.647 Mua nguyen vat lieu 18.469.004.788 54.799.683.285 Khac 16.359.304.251 41.516.004.486

1.437.455.435.118 128.049.958.418

15 DOANH THU CHU'A THU'C HIEN

Tai ngay 30 thang 6 nam 2020 va ngay 31 thang 12 nam 2019, doanh thu chu'a thcrc hien la khoan doanh thu cho thus tai san nh5n tru'o'c tix Cong ty TNHH Dien Ityc Vinh Tan 1.

16 PHAI TRA NGAN HAN KHAC

30.6.2020 31.12.2019

VND VND

Phai tra cho EVN (*) 1.615.945.271.217 779.538.645.082 Thus GTGT tam tinh , . 139.080.375.193 161.508.746.312 Bao hiem xa hOi, bao hiemy to va bao hiem that nghiep (**) 2.492.062.650 111.389.062

Khac 76.584.587.579 140.552.803.575

1.834.102.296.639 1.081.711.584.031

Trong do: Ben thin ba Ben lien quan (Thuyet minh 30(b))

151.891.212.055 171.256.099.355

1.682.211.084.584 910.455.484.676

1.834.102.296.639 1.081.711.584.031

(*) Tai ngay 30 thang 6 nam 2020, khoan phai tra bao gom no' goc vay, lai vay, phi vay lai va thus nha thau cla nhan cluvc thong bao hach toanstix EVN (tai ngay 31 thang 12 nam 2019: bao lai vay, phi vay lai va thus nha thau).

(**) Bao gom khoan bao hiem xa hei ("BHXH"), bao hiem y t6 ("BHYT") , bao hiem that nghiep ("BHTN") phai nOp cho ca quan quan 19 qu9 BHXH, BHYT, BHTN, cluvc thtyc hien theo Wang dan tai C6ng van s6 7220/EVN-TCNS cua EVN ngay 31 thang 12 nam 2019.

36

TONG CONG TY PHAT DIEN 3 — CONG TY CO PHAN miu so B 09a — DN

Tai ngay Tang trong Giam Phan loai lei DAM gia ngay 1.1.2020 ky trong ky trong ky ngooi to cuoi ky 30.6.2020

VND VND VND VND VND VND

25.030.325.023 565.726.253.916 (544.426.711.371) 46.329.867.568

767.292.858.460 (384.289.437.421) 378.445.875.253 761.449.296.292

4.581.039.230.548 - (2.283.263.487.847) 2.254.671.295.227 17.321.603.285 4.569.768.641.213

5.373.362.414.031 565.726.253.916 (3.211.979.636.639) 2.633.117.170.480 17.321.603.285 5.377.547.805.073

17 VAY

(a) Ngin han

Vay ngan hang (*) Vay ngan hang dai han

ciao han trong vong mot nam (i)

Vay ben lien quan dai han Sao han trong vong mot nam (Thuyet minh 30(b)(ii))

(*) Tai ngay 31 thang 12 nam 2019 va ngay 30 thang 6 nam 2020, vay ngan hang thg hien cac khoan vay bang Hong Viet Nam theo hgp clOng tin clung so 0302/2020/HDTD giCra Cong ty CO phan Nhiet lien Ninh Binh — Cong ty con vai Ngan hang Thuang mai CO phan Hang hai Viet Nam — Chi nhanh Ninh Binh vifYi han mr.rc 120 ty ciOng. Lai suet cluv9 xac Binh va thOng bao cho ting Ian giai ngan. Khogn vay nay cluvc dam bao bang town bo cac khogn phai thu tier' ban dien bao gorn khoan phai thu hinh thanh trong tucyng lai va khoan phai thu hien hal dm Cong ty CO phan Nhiet dien Ninh Binh.

(b) Dal han

Tai ngay Tang Giarn Phan Ioai Iai Danh gia lei goc Tai ngay 1.1.2020 trong ky trong ky trong ky ngooi t§ cu6i ky 30.6.2020

VND VND VND VND VND VND

Vay ngan hang (i) 3.132.617.830.820 21.837.139.777 - (378.445.875.253) - 2.776.009.095.344 Vay ben lien quan (Thuyet minh 30(b)(ii)) 47.688.868.047.893 - (2.254.671.295.227) 154.000.486.914 45.588.197.239.580

50.821.485.878.713 21.837.139.777 - (2.633.117.170.480) 154.000.486.914 48.364.206.334.924

37


17 VAY (ti6p theo)

(I) Chi tit s6 du' cua cac khoan vay ngan hang nhu, sau:

Nam clao han 30.6.2020 31.12.2019

VND VND

Dv an Nha may NhiOt din MOng arong 1 Ng5n hang TMCP Bu'u dien Lien Viet -

Chi nhanh Thang Long (1) 2025 79.790.695.552 87.728.633.890

Du' an Nha may NhiOt Dien 1/7nh Tan 2 Ngan hang Phat then Viet Nam - Sa

giao dich I (2) 2024 1.410.000.000.000 1.598.000.000.000 Ngan hang TMCP Ngoai thiyang ViOt

Nam (3) 2025 1.179.651.616.416 1.291.999.389.408

Dv an Nha may ThOy din BuOn Ku6p Ngan hang TMCP Sai g6n Ha Noi - Chi

nhanh Ha N6i (4) 2025 190.000.000.000 210.000.000.000 Ng5n hang TMCP Quan floi - Chi

nhanh Hai Ba Trung (5) 2021 23.673.118.612 39.417.118.612

Du' an Ca se" ha tang Trung tam Dien km Vinh Tan Ngan hang TMCP Sai On Ha N6i - Chi

nhanh Ha Thanh (6) 2026 261.469.369.570 283.678.850.123

Dv an Nha may DiOn Mat troi VInh Tan 2 Ngan hang TMCP Sai Gem Ha N6i - Chi

nhanh Ha N6i (7) 2031 392.873.591.486 389.086.697.247

3.537.458.391.636 3.899.910.689.280

Vay dai han dao han trong yang mot nam (Thuyet minh 17(a)) (761.449.296.292) (767.292.858.460)

2.776.009.095.344 3.132.617.830.820

(1) Khoan vay duvc bao dam bang bao lanh cua EVN vai Ngan hang TMCP Bu'u clan Lien Viet - Chi nhanh Thang Long cho muc dich dau tu' Du, an Nha may Nhiat dian M6ng Duang 1 veyi thol han cho vay la 10 nam ke tiv ngay nhan no' dau tien, bao g6m ca thol gian an han. Tai ngay 30 thang 6 nam 2020, lai suat ap dung la 9,475%/nam (tai ngay 31 thang 12 nam 2019: 9,475%/nam).

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TONG CONG TY PHAT DIEN 3 — CONG TY CO PHAN Miu so B 09a — DN

17 VAY (ti63 theo)

(2) Khoan vay duvc bao dam bang bao lanh cua EVN \raj Ngan hang Phat then ViOt Nam - So, giao dich I cho muc dich dau tu' Du' an Nhkmay Nhiat Dien Vinh Tan 2 va Cang than Vinh Tan vOi thoi han cho vay IA 12 nam ke tip ngAy nh5n ng dau tien. Tai ngAy 30 thang 6 nam 2020, lai suat ap dung IA 9,8%/nam (tai ngAy 31 thang 12 nam 2019: 9,8%/nam).

Khoan vay duvc bao dam bang. bao lanh cua EVN yeti Ngan hang TMCP Ngoai thu,ang Viet Nam cho muc dich dau Du' an MA may Nhiat dian Vinh Tan 2 vai thoi han cho vay IA 12 nam ke tip ngAy chuyen giao khoan vay. Tai ngay 30 thang 6 nam 2020, lai suat áp dung IA 9,3%/nam (tai ngay 31 thang 12 nam 2019: 9,1%/nam).

(4) Khoan vay duvc bao dam bang bao lanh cua EVN vai Ngan hang TMCP SAi On.- HA N0i - Chi nhanh HA N0i cho muc thanh than phan von da vay EVN de dau tu, Du, an NhA may Thuy. din Buon Kuop va Srepok 3 va thoi han cho vay IA 10 nam ke tip ngAy nh5n no'dau tien. Tai ngAy 30 thang 6 nam 2020, lai suat ap dung IA 8,86%/nam (tai ngay 31 thang 12 nam 2019: 9,66%/nam).

Khoan vay du'o'c bao dam bang bao lanh cua EVN veyi Ngan hang TMCP Quan DOi -Chi nhanh Hai BA Tung cho muc dich thanh toan chi phi gia, lai cher quyet toan cho cac Du' an NhA may Thuy clan Buon Kuala, Bawl Tua Srah va SrepOk 3 vOl th6i han cho vay IA 5 nam ke tix ngAy nh5n ng dau tien. Tai ngAy 30 thang 6 nam 2020, lai suat áp dung IA 8,98%/nam (tai ngAy 31 thang 12 nam 2019: 8,98%/nam).

(6) Khoan vay duvc bao dam bang bao lanh cua EVN veyi Ngan hang TMCP SAi G6n - HA N0i - Chi nhanh HA ThAnh cho muc dich dau tu' Du, an Cu so, ha fang Trung tam Dian Ikfc Vinh Tan voi thol han cho vay IA 10 nam ke tip ngAy nh5n ng du tien. Tai ngAy 30 thang 6 nam 2020, lai suat áp dung IA 9,36%/nam (tai ngAy 31 thang 12 nam 2019: 9,66%/nam).

(7) Khoan vay vOi Ngan hang TMCP SAi Gen - HA N0i — Chi nhanh HA N0i cho muc dich dau tu' Du, an NhA may Dian Mat troi Vinh Tan 2 vol thal han cho vay IA 12 nam ke tip ngAy nh5n ng dau tien. Tai ngAy 30 thang 6 nam 2020, lai suat ap dung IA 8,7%/nam (tai ngAy 31 thang 12 nam 2019: 9,5%/nam). Tai san th8 chap_la town b0 gia tri cong trinh xay dung Du, an Nha may Dian Mat treyi Vinh Tan 2 (Thuyet minh 9(a)) va Quyen doi ng phat sinh tip Hgp (long mua bAn din NhA may Dian M5t troi Vinh Tan 2 kji giCra Nhom Gong ty va EVN.

(3)

(5)

39

TONG GONG TY PHAT DIEN 3 — CONG TY CO PHAN miu s6 B 09a — DN

17 VAY (ti6p theo)

(ii) Chi tit s6 du' dm cac khoan vay Iai tt:r Tap loan DiOn lu,c Viet Nam nhu' sau:

Nam dao han 30.6.2020 31.12.2019

VND VND

Dlf an Nha may Nhiat dian MOng Dvang 1 Ngan hang Phat tri4n Chau A ("ADB") (8) 2032 419.792.704.957 427.483.250.258 ADB (9) 2034 18.446.228.147.018 18.671.848.548.822 Ngan hang Xuat nhap khau Han

Quoc ("KEXIM") (10) 2028 7.596.638.291.594 8.047.179.258.796

Dv an Nha may Nhiat Dian Vinh Tan 2 Ngan hang Xuat nhap khau Trung

Quoc ("China Eximbank") (11) 2027 5.242.321.697.216 5.575.010.381.641 China Eximbank (12) 2027 1.406.229.799.578 1.492.127.865.941 China Eximbank (13) 2028 12.551.288.168.878 13.249.673.395.282

Du' an Nha may ThOy dian BuOn Ku6p Ngan hang Ho'p tac Qu6c to Nhat

Ban ("JBIC") (14) 2026 74.745.937.741 79.720.990.095 JBIC (15) 2028 58.323.384.661 61.372.252.756

Dv an Nha may ThOy dian BuOn Tua Srah China Eximbank (16) 2020 18.407.703.660 36.704.803.789

DI/ an Nha may ThOy (Kan SropOk 3 Ngan hang TNHH MTV ANZ Viet

Nam ("ANZ") (17) 2020 39.122.279.973 78.009.490.453

DIf an Nha may Nhiat dian PhO M2 1 JBIC (18) 2028 3.924.221.222.738 4.129.360.772.916

DIf an cluOi hai 306-2 Nha may Dian Ba Ria Ngan hang Phat tri6n Ba Ria - Wing

Tau (19) 2028 380.646.542.779 421.416.267.692

50.157.965.880.793 52.269.907.278.441

Vay dai han dao han trong vong mot narn (Thuyel minh 17(a)) (4.569.768.641.213) (4.581.039.230.548)

45.588.197.239.580 47.688.868.047.893

40

TONG CONG TY PHAT DIEN 3 — CONG TY CO PHAN MAu s6 B 09a — DN

17 VAY (ti6p theo)

(8) Khogn vay lai EVN tix ngulin von vay ADB cho muc dich dau tu, Du an Nha may Nhiet dien M6ng Duvng 1 vai thai han cho vay lai la 19,5 nam ke tix ngay 1 thang 1 nam 2013. Tai ngay 30 thang 6 nam 2020, lai swat áp dung 15 1,42%/nam (tai ngay 31 thang 12 nam 2019: 3,31%/nam). Tai san the chap 15 toan b6 gia tri cong trinh xay dkrng Du, an Nha may Nhiet Dien Mang Du'ung 1 (Thuyet minh 9(a)).

Kho5n vay lai EVN tt:r ngu6n von vay ADB cho muc dich Du, an Nha may Nhiet dien M6ng Dining 1 vai thoi han cho vay lai la 21,9 nam ke ta, ngay 1 thang 1 nam 2013. Tai ngay 30 thang 6 nam 2020, lai suat áp dung la 1,33%/nam (tai ngay 31 thang 12 nam 2019: 3,23%/nam). Tai san the chAp la toan b6 gia tri cong trinh xay dung Du, an Nha may Nhiet Dien M6ng Du,o'ng 1 (Thu* minh 9(a)).

(10) Kho5n vay lai EVN tix ngu6n von vay KEXIM cho muc dich d'au tu, Du an Nha may Nhiet dien Mang Du'o'ng 1 vai thoi han cho vay lai la 12 nam ke tix ngay EVN kjr hop cl6ng vay vai KEXIM. Tai ngay 30 thang 6 nam 2020, lai,suat áp dung 15 5,76%/nam (tai ngay 31 thang 12 nam 2019: 6,13%/nam). Tai san the chap la toan b6 gia tri cong trinh xay dy,ng Du an Nha may Nhiet Dien Mang arang 1 (Thuyet minh 9(a)).

(11) Kho5n vay lai EVN tea, ngu6n von vay China Eximbank cho muc dich ciAu tu, Du an Nha may Nhiet dien Vinh Tan 2 vai thai han cho vay lai la 14,8 nam ke tir ngay 1 thang 1 nam 2013. Tai ngay 30 thang 6 nam 2020, lai suat ap dung la 3,45%/nam (tai ngay 31 thang 12 nam 2019: 3,45%/nam).

(12) KhoAn vay lai EVN tu, ngu6n von vay China Eximbank cho MIX dich d'au tu, Du an Nha may Nhiet dien Vinh Tan 2 vai thoi han cho vay lai la 14,3 nam ke tix ngay 1 thang 1 nam 2013. Tai ngay 30 thang 6 nam 2020, lai suat áp dung la 3,4%/nam (tai ngay 31 thang 12 nam 2019: 3,4%/nam).

(13) Kho5n vay lai EVN tix nguon von vay China Eximbank cho muc dich ciAu tu' Du an Nha may Nhiet dien Vinh Tan 2 vai thoi han cho vay lai la 15,6 nam ke tix ngay 1 thang 1 nam 2013. Tai ngay 30 thang 6 nam 2020, lai suat ap dung 15 4,49%/nam (tai ngay 31 thang 12 nam 2019: 4,82%/nam).

(14) Kho5n vay lai EVN tix ngu6n van vay JBIC cho muc dich dAu tu' Du an Nha may Thuy dien Buon Kuop vai tho'i han cho vay lai la 13,7 nam ke tir ngay 1 thang 1 nam 2013. Tai ngay 30 thang 6 nam 2020, lai suat áp dung la 2,75%/nam (tai ngay 31 thang 12 nam 2019: 2,75%/nam).

(15) Kho5n vay lai EVN tix ngu6n von vay JBIC cho muc dich dAu tu' Du, an Nha may Thily (lien Buon Kuop vai thoi han cho vay lai la 15,4 nam ke tt:r ngay 1 thang 1 nam 2013. Tai ngay 30 thang 6 nam 2020, lai suat áp dung la 2,55%/nam (tai ngay 31 thang 12 nam 2019: 2,55%/nam).

(16) KhoAn vay lai EVN tix nguan von vay China Eximbank cho muc dich d'au tu, an Nha may Thay dien Buon Tua Srah vai thoi han cho vay lai la 9 nam ngay 21 thang 7 nam 2011. Tai ngay 30 thang 6 nam 2020, lai suat ap dung la 6,13%/nam (tai ngay 31 thang 12 nam 2019: 6,13%/nam).

(9)

41


17 VAY (ti6p theo)

(17) Khoan vay lai EVN tip nguon von vay ANZ cho mucdich ctu Dv an Nha may Thuy dien Srepok 3 vai theyi han cho vay lai la 9,5 nam ke tir ngay 6 thang 6 nam 2011. Tai ngay 30 thang 6 nam 2020, lai suet ap dung la 2,13%/nam (tai ngay 31 thang 12 nam 2019: 3,54%/nam).

(18) Khoan vay lai EVN tip nguon von vay JBIC cho muc clich d'au DI,P an Nha may Nhiet dien Phu M9 1 vai thoi han cho vay lai la 20 nam ke tit' 30 thang 6 nam 2008. Tai ngay 30 thang 6 nam 2020, lai suet ap dung la 1,15% — 2,75%/nam (tai ngay 31 thang 12 nam 2019: 1,15% — 2,75%/nam).

(19) Day la cac khoan vay lai theo hgp ciOng cho vay lai so 2015/EVN-BARIA/EDCF ngay 1/9/2015, ke thira tip ho'p cl6ng von ODA so 21/TNDN ngay 20/12/2004 giO'a Chi nhanh Qu9 H6 trp Phat trik Ba Ria - VCing Tau (nay la Chi nhanh Ngan hang Phat trik Ba Ria - Wing Tau) va Nha may Dien BA Ria (nay la C6ng ty CO phan Nhiet dien BA Ria) vai tong mt:rc ng vay la 49.987.210.130 KRW. Khoan vay nay Kr ngu6n von vay qu9 ho'p tac phat trik kinh to Han Quoc — EDCF cho muc clich thu'c hien du, an cluoi hai 306-2 Nha may Dien Ba Ria. ThOi han cho vay lai la 13 nam vai lai suet 2,4%. SO du' khoan vay tai ngay 30 thang 6 nam 2020 tuang &pang 18.741.828.792,5 KRW se cluvc hoan tra den cfeu trong 15 k9 nipa nam vai s6 tien thanh toan m6i ky la 1.249.455.253,5 KRW va Ian thanh than cuoi ding dia so du' con lai 1.249.455.243,5 KRW la ngay 20 thang 11 nam 2027.

18 VON GOP CUA CHO SO' HU'U

(a) So luvng c6 phi&I

30.6.2020 31.12.2019

Co phiou Co phiou CO phiOu Co phiOu pho th6ng dai pho thong wu dai

SO iu'cng c6 phieu clang q, da phat hanh va dang hanh 1.069.969.577

1.069.969.577

(b) Chi tie't von gop cua chil so' him

30.6.2020 31.12.2019 Co phiOu

ph6 th6ng Co phiOu

ph6 thong

Tap doan Dien lu'c Viet Nam 1.061.355.233 99,19 1.061.355.233 99,19 Khac 8.614.344 0,81 8.614.344 0,81

SO luvng c6 phi4u d'a phat hanh 1.069.969.577 100,00 1.069.969.577 100,00

42


18 VON GOP CUA CHU SO' HOU (tiOp theo)

(c) Tinh hinh bi6n Ong cua von c6 phin

S6 c6 phiOu

MALI so B 09a — DN

Co phi6u ph6 thong

VND

Tai ngay 1 thang 1 nam 2019 va ngay 31 thang 12 nam 2019

C6 phiL mai phat hanh 1.069.969.577 10.699.695.770.000

Tai ngay 30 thang 6 nam 2020 1.069.969.577 10.699.695.770.000

MOnh gia c6 phieu: 10.000 ciOng ten mot co phiL.

Tong Cong ty kh6ng co c6 phieu u'u dal.

43

TONG CONG TY PHAT DIEN 3 — CONG TY CO PHAN mAu s6 B 09a — DN

19 TiNH HiNH TANG GIAM VON CHU SO' HU'U

QuY khac Lo'i ich c6

V6n Op dia chu Thang du' V6n khac ceia Chenh 18ch ty Qui/ dAu tu' thu8c von LNST chu'a (long khong

so' hum von co phin chit so' hfvu gia h61 doal ghat trkin chi) so' hem phan ph6i kiem soat TOng Ong

VND VND VND VND VND VND VND VND VND (Trinh bay lal -

Thuyet minh 34)

Tai ngay 1 thang 1 nam 2019 10.699.695.770.000 6.014.917.945 18.876.854.562 (922.067.392.780) 134.210.488.996 15.939.926.044 135.648.491.339 336.443.315.443 10.424.762.371.549

Lgi nhuan thuhn trong nam - - - - 1.028.834.695.769 46.499.136.285 1.075.333.832.054

Trich gu9 du tu' phat triOn - - 34.223.439.056 (34.223.439.056) - Trich gu9 khen thu,o,ng,

phucloi - - - (13.895.928.218) (5.654.931.282) (19.550.859.500) CO tirc chia cho co dong

thi6u s6 - - - - (10.255.063.500) (10.255.063.500) Phan bo chanh lath tjt gia

hoi doai - 922.067.392.780 - - 922.067.392.780 Sir dung qu9 du tu' phat

then - 26.562.532.904 - (26.562.532.904) Sir dung gu9 khac thuac

von chil sa hiru (71.672.601) (18.413.624) (90.086.225)

Khac (14.718.119) (4.801.081) (19.519.200)

Tai ngay 31 thang 12 nam 2019 10.699.695.770.000 6.014.917.945 45.439.387.466 141.871.395.148 15.868.253.443 1.116.349.101.715 367.009.242.241 12.392.248.067.958

Lgi nhuan thuhn trong nam 680.309.231.832 22.646.658.415 702.955.890.247

Trich gu9 du tu' phat trien - 43.540.720.692 (43.540.720.692) Trich gu9 khen thu'&ng,

phut Igi - (17.860.503.916) (6.370.368.584) (24.230.872.500) CO chia cho co Bong

thieu so - (19.418.307.300) (19.418.307.300) Sir dung gu9 dau tu' phat

then sir dyng guji khac

thuOc von chO sa hiru

907.674.380 (907.674.380)

22.032.239 5.660.369 27.692.608

Tai ngay 30 thang 6 nam 2020 10.699.695.770.000 6.014.917.945 46.347.061.846 - 184.504.441.460 15.890.285.682 1.735.257.108.939 363.872.885.141 13.051.582.471.013

44

TONG CONG TY PHAT DO 3 - CONG TY CO PHAN Miu so B 09a - DN

20 LAI TREN CO PHIEU

(a) Lai co' ban Wen co phidu

Lai co' ban ten c6 phieu dugc tinh bang hieu cua s6 191 nhuan thuan phan b6 cho cac co dong va so trich qu9 khen eluting, phOc 191 chic cho so Itygng binh quan giaquyer) dia so co phieu phO thong dang hanh trong nam, khong bao 96m cac CO phieu pho th6ng du,gc Nhom Cong ty mua lai va lam co phieu qu9. Chi tiet nhu' sau:

KS, ke toan 6 thang kdt that ngay 30 thang 6 nam

2020 2019 (Trinh bay lai - Thuyet minh 34)

Lgi nhuan thuan phan b6 cho cac co dong (VND) 680.309.231.832 489.653.202.625

Dieu chinh giam so trich qu9 khen thu,ong, phOc Igi (VND) (*) (17.860.503.916) (13.895.928.218)

662.448.727.916 475.757.274.407

Binh quan so co phieu ph6 thong dang lu,u hanh (co6 phieu) 1.069.969.577 1.069.969.577

Lai co' ban ten mOi co phieu (VND) 619 445

(*) S6 trich qu9 khen thu,Ong, phiic Igi du,gc Lrifyc tinh diya vao ke hoach phan phoi Igi nhuan hang nam cCia Nhorn C6ng ty va du,gc phe duyet tai Bpi h6i dOng CO (long thuiong nien.

(b) Lai suy giam tren co phidu

Cong ty khong co co phieu tram nang co tac d6ng suy giam lai ten co phieu.

21 CAC KHOAN MUC NGOAI BANG CAN DOI KE TOAN

(a) Ngoai to

Tai ngay 30 thang 6 nam 2020, khoan myc tin va cac khoan tu'o'ng du'o'ng tin da bao g6m s6 ngoai to 3.525,55 BO la M9 (tai ngay 31 thang 12 nam 2019: 5.715,64 DO la

(b) Tai san thud hoat dOng

Tong s6 tin thud toi thia.0 phai thanh toan trong tu,ang,lai theo dia hgp dong thud host d6ng tai san khong hay ngang du,gc trinh bay tai Thuyet minh 30(a).

45

TONG GONG TY PHAT DIEN 3 - CONG TY CO PHAN Mau so B 09a - DN

22 DOANH THU THUAN VE BAN HANG VA CUNG CAP DICH VU

Ky ka toan 6 thing kat thilc ngay 30 thing 6 narn

2020 VND

2019 VND

Doanh thu thuan ye ban dien 21.286.388.120.098 22.235.605.489.742

Doanh thu thuan ve cung cap dich vu khac 240.377.423.066 144.858.932.080

Doanh thu than v6 ban hang va cung cap dich vu 21.526.765.543.164 22.380.464.421.822

23 GIA VON HANG BAN VA NCH VU CUNG CAP

Ky Ica toan 6 thing kat thtic ngay 30 thing 6 Warn

2020 2019

VND VND

Gia von san xu6t dien 19.266.777.216.778 19.723.291.313.713

Gia von dm dich vu khac cla cung cap 179.007.909.731 85.985.669.735

19.445.785.126.509 19.809.276.983.448

24 DOANH THU HOAT HONG TAI CHINH

Ky Ica than 6 thing kat thCic ngay 30 thing 6 narn

2020 2019 VND VND

Lai tin girl 125.559.110.893 136.240.224.283

CO tt:rc, Iii nhuan clinic chia 30.058.590.000 10.966.090.000

Lai chenh lach tjt gia hoi doai cla thvc hian 21.143.792.565 9.194.965.595

Dieu chinh ghi nhan co tt:rc (3.802.250.000)

Lai,thuan do clanh gia lai cac khogn co goc ngoai to cuoi kji 7.646.666.148

172.959.243.458 164.047.946.026

46

TONG CONG TY PHAT DIEN 3 — CONG TY CO PHAN Mau s6 B 09a - DN

25 CHI PHI TAI CHiNH

Kirke toan 6 thang ket thtic ngay 30 thang 6 nam

2020 VND

2019 VND

Chi phi lai vay 1.074.000.805.914 1.413.918.015.852 Lo thuan do clanh gia lai cac khoan có

goc ngoai to ci& kjt 180.248.331.716 653.587.560.023 Lo chenh tech ty gia h6i cloai da thu'c hien

phong/(hoan nhap phOng) giam gia cac khoan dau tu' va ton that Tau

12.803.484.044 10.640.597.522

(Thu* minh 4(b)) 10.878.225.871 (8.923.033.460)

1.277.930.847.545 2.069.223.139.937

26 CHI PHI QUAN LY DOANH NGHIEP

Kjfk6. toan 6 thang k6t thiic ngay 30 thang 6 nam

2020 VND

2019 VND

Chi phi nhan vien 70.695.080.106 81.838.171.386 Chi phi dich vu mua ngoai 36.919.077.630 33.776.792.132 Chi phi khau hao 19.756.329.857 14.602.916.129 Chi phi cong cv, dung cu 6.495.246.256 6.040.769.770 Chi phi thus, phi va le phi 7.853.122.497 3.199.881.664 Chi phi khac 60.800.465.917 55.842.292.693

202.519.322.263 195.300.823.774

27 THUE THU NHAP DOANH NGHIEP

Thu6 suAt thus TNDN ap dung cho Nhorn Cong ty la 20% thu nhap chiu thus. Rieng 016i vai cac du' an dau tu' mo' rOng thuOc linh vu'c, dia ban u'u dal thus TNDN se ap dung u'u dai theo cac quy dinh ye u'u dai thus TNDN theo Dieu 15, Nghi dinh s6 218/2013/ND-CP ngay 26 thang 12 nam 2013; Dieu 18, Dieu 19, Dieu 20 va Dieu 23 Thong tu' 78/2014/TT-BTC do BO Tai chinh ban hanh ngay 18 thang 6 nam 2014; va Dieu 13, Th6ng tu' 96/2015/TT-BTC do BO Tai chinh ban hanh ngay 22 thang 6 nam 2015; cu the nhu' sau:

• D6i vai dy, an Nha may Nhiet dien Mang Du'o'ng 1, Nhorn COng ty duvc ap dung mCpc thus suAt thus TNDN la 20%, duvc mien bon (4) nam tinh tix nam dau tien co thu nhap chiu thus (t0, nam 2015 den nam 2018) va Om 50% trong chin (9) nam tip theo (tu, nam 2019 den nam 2027); va

• D6i,vai du, an Nha may Nhiet den Vfnh Tan 2, Nhorn Cong ty ducyc ap dung mCrc thus suat thus TNDN la 20%, duvc mien bon (4) nam tinh ti' nam dau tien c6 thu nhap chiu thus (tO' nam 2015 den nam 2018) va Om 50% trong chin (9) nam tiep theo Warn 2019 den nam 2027).

47

TONG CONG TY PHAT DIN 3 - CONG TY CO PHAN miu s6 B 09a - DN

27 THUS THU NHAP DOANH NGHIEP (ti4p theo)

S6 thug TNDN ten Igi nhuan ke toan trudyc thug cua Nh6m Cong ty khac v61 s6 thug khi duvc tinh theo thug suat ph6 th6ng ap dung 20% nhix sau:

Kjf ko toan 6 thang ke't thCic ngay 30 thang 6 Warn

2020 VND

2019 VND

(Trinh bay lai - Thuye't minh 34)

Lgi nhuan ke toan tru,o'c thus 819.054.976.018 535.160.104.317

Thug tinh 6' thus suAt 20% 181.965.519.837 107.032.020.863 Dieu chinh:

Thu nhap kh6ng chiu thug (29.907.533.550) (17.194.292.125) Chi phi kh6ng duvc khau trip 91.577.577 19.472.741.980 L6 tinh thug da duvc sir dung (91.198.419.780) L6 tinh thug ma khong ghi nhan tai san thug TNDN hoan Iai 12.170.496.609

Thus clucyc mien hoac giam (30.347.614.777) Dkr phang thieu cua nam tuft 42.673.108 411.041.602 Khac (**) (5.745.536.424)

Chi phi thug TNDN (*) 116.099.085.771 30.693.589.149

Chi phi thus TNDN ghi nhan trong bao cao ket qua hoat dOng kinh doanh hgp nhat gii.pa nien c16: Thug TNDN - hien hanh 118.274.730.945 4.641.473.938 (Thu nhap)/chi phi thug TNDN - hoan lai (2.175.645.174) 26.052.115.211

116.099.085.771 30.693.589.149

Chi phi thug TNDN cho ke toan tai chinh duvc iyac tinh dy'a vao thu nhap chiu thug va c6 the co nhirng lieu chinh tiny thuOc vao sly kiem tra cua ca quan thug.

Can cu' theo Nghi Binh 68/2020/ND-CP ngay 24 thang 6 nam 2020 ("Nghi Binh 68"), tong chi phi lai vay (sau khi trip lai tin giri N/A lai cho vay) phat sinh trong kjr duvc trip khi xac Binh thu nhap chiu thug TNDN khong vuvt qua 30% dm tong lgi nhuan thuan tip hoat Ong kinh doanh trong kj, cOng chi phi lai vay (sau khi trip lai tier) gipi va lai cho vay) phat sinh trong kjr c6ng chi phi khau hao phat sinh trong kk. Phan chi phi lai vay kh6ng duvc trip theo quy Binh duvc chuyen sang k9 tinh thug tiep theo khi xac Binh t6ng chi phi lai vay duvc trip trong truomg hgp t6ng chi phi lai vay phat sinh duvc trip cua ky tinh thug tiep theo thap ho'n min quy Binh. Thai gian chuyen chi phi lai vay tinh lien tyc kh6ng qua 5 nam ke tip nam tiep sau nam phat sinh chi phi lai vay khong duvc trip.

48

TONG CONG TY PHAT ElIN 3 - CONG TY CO PHAN mAu s613 09a - DN

27 THUS THU NHAP DOANH NGHIEP ("TNDN") (ti6p theo)

Doi vii 1(9 tinh thug TNDN nam 2017, 2018 doanh nghigp duvc áp dung Khoan 2, Dieu 2 cua Nghi dinh 68 dg khai b6 sung h6 so' quyel toan thug TNDN nam 2017 va 2018 dg xac dinh chi phi Iai vay, s6 thug TNDN phai nop twang Ong. Theo do, NhOm Cong ty da tia'n hanh xac dinh Iai so lieu h6 sa quy'et toan thug TNDN va áp dung (lieu chinh h6i to so thug TNDN twang Crng cho cac nam 2017 cik 2019 nhu, sau:

S6 thug TNDN S6 thug TNDN

Nam tai chinh kb khai truNryc day ke khai Iai Chenh rech

VND VND VND

2017 123.812.012.657 34.949.034.820 88.862.977.836 2018 (***) 205.564.765.295 138.732.836.994 66.831.928.302 2019 238.033.796.162 66.790.668.122 171.243.128.040

(") Chenh Igch so thug TNDN kg khai tuft day va xac dinh Iai cho giai doan tit' ngay 1 thing 1 nam 2018 ci6n ngay 30 thing 9 nam 2018 (thoi digm thay cioi hinh tht:rc so, hO'u doanh nghigp tix tong ty trach nhigm hCru han mot thanh vien thanh cong ty co phgn) va giai doan tt:r ngay 1 thing 10 nam 2018 Ten ngay 31 thing 12 nam 2018 lAn luvt la 66.831.928.302 &Ong va 0 cl6ng.

Chi phi thug TNDN hoan Iai phat sinh trong k9 chu ygu ci6n tCr cac khoan sau:

Ky k6 town 6 thing k6t thim ngay 30 thing 6 nam

2020 2019 VND VND

Cac khogn chenh lgch tam thol duvc khau tn.! (2.175.645.174) 26.052.115.211

28 CHI PHI SAN XUAT KINH DOANH THEO Yell TO

Chi phi san xua't kinh doanh theo ygu to thg hign cac chi phi phat sinh trong k9, nhung khong bao g6m gia mua hang hoa lien quan tai hoat cl6ng thuong mai cua Nhom Cong ty. Chi tie't cluvc trinh bay nhu' sau:

Ky k6 town 6 thing k6t that ngay 30 thing 6 nam

2020 VND

2019 VND

Chi phi nguyen lieu, vat lieu 15.442.944.646.989 16.141.926.166.482 Chi phi khau hao TSCD 2.380.177.267.096 2.312.824.362.244 Chi phi stla chu,a lO'n 902.991.675.726 675.011.455.113 Chi phi nhan vier) 311.987.825.913 299.215.185.551 Chi phi dich vu mua ngoai 237.800.132.306 218.148.957.428 Chi phi khac 372.498.625.369 357.518.083.342

19.648.400.173.399 20.004.644.210.160

49

TONG CONG TY PHAT DIEN 3 — CONG TY CO PHAN MAti se) B 09a — DN

29THUYET MINH CHO CAC KHOAN MUC TREN BAO CAO LU'U CHUYEN TIEN TE ("BCLCTT") HO'P NHAT

Cac giao dich chu y4u khong bAng tin anh hu'Ong den BCLCTT hgp nhAt nhu' sau:

Ky ke town 6 thang ket fink ngay 30 thang 6 nam

2020 2019

VND VND

Bit trip goc vay phai tra cho EVN va phai thu khach hang ng5n han tip C6ng ty Mua ban lien 1.254.381.169.889 2.254.558.800.602

BiJ trip lai vay, phi vay lai, thug nha thu phai tra cho EVN va phai thu khach hang nggn hart tip C6ng ty Mua ban dien 475.876.239.277 1.204.509.018.210

BO trip khoan phai thu khach hang ngAn han tip Cong ty Mua ban dien v6,i khoan phai tra nha cung cap ngAn han N/A phai tra ngan han khac tix EVN 53.114.097.095 25.038.195.484

Xay dtyng co' ban do' dang chuyen hang ton kho 29.092.488.319

30 THUYET MINH VE CAC BEN LIEN QUAN

T6ng C6ng ty la mot c6ng ty c6 phAn. Chi tie't cua cac c6 dOng du,gc neu trong Thuyet minh 18(b). Trong kjr, Nh6m Cong ty co cac giao dich va so du' vai cac ben lien quan sau:

Cong ty Mc T5p doan Dien liyc Viet Nam

Cling ty lien ket Cong ty C6 phan Thuy dien Thac BA C6ng ty C6 ph5n Thuy dien Vinh San - S6ng Hinh C6ng ty CO phan Dau va Phat then Dien Se San 3A

Ben lien quans khac Cong ty Co phan Nhiet dien Hai Phong Cong ty Mua ban dien C6ng ty Nhiet dien Duyen Hai T6ng Cong ty Dien Ityc Mien Bgc (Cong ty Dien Ityc Quang Ninh) C6ng ty TNHH MTV Thi nghiem dien Mien B5c Cong ty Co ph5n Tu' van Xay dtyng Dien 2 Cong ty Co phAn Tu' van X5y dtyng Dien 3 C6ng ty CO phan Tu' van Xay dtyng Dien 4 C6ng ty Vier) thong Dien Ityc va Cong nghe Thong tin — Chi Nhanh T5p doan dien Ityc Viet Nam

Chi nhanhT6ng Cong ty Dien Ityc Mien Nam TNHH - C6ng ty Thi nghiem Dien Mien Nam Cong ty CO phan Nhiet dien Pha Lai Cong ty Nhiet dien Nghi San — Chi nhanh T6ng Cong ty Phat Dien 1 Cong ty Truyen tai dien 2 NhA may Nhiet dien Vinh Tan 4

50

TONG CONG TY PHAT DIN 3 - CONG TY CO PHAN miu s6 B 09a - DN

30 THUYET MINH VE CAC BEN LIEN QUAN (ti6p theo)

Ben lien quan khac (ti4p theo) C6ng ty Nhiet (lien Thai Binh Ban Quan 19 du' an DAu tu' Xay &Frig va Cong nghe EVN

(a)

Giao dich veri cac ben lien quan

Trong k9, cac giao dich chu yeu duvc thu,c hien vol cac ben lien quan nhu, sau:

Ky ko toan 6 thing ket thLic ngay 30 thing 6 nam

i)

2020 VND

Doanh thu ban hang va cung cap dich vu

C6ng ty Mua ban lien 21.286.372.124.884 Nha may Nhiet dien Vinh Tan 4 175.024.718.471 Cong ty Nhiet dien Thai Binh 30.652.910.140 Cong ty Co phan Tu, van Xay dung Dien 2 49.000.000

2019 VND

22.235.605.489.742 42.018.712.903 29.517.543.550

291.144.000

iii)

21.492.098.753.495 22.307.432.890.195

Mua hang h6a va dich vu

Tap doan Dien Icrc Viet Nam 51.434.805.951 50.135.933.748 Tong Cong ty Dien lkyc Mien Bac

(Cong ty Dien lu,c Quang Ninh) 2.783.574.820 1.936.314.488 Cong ty Co phan Tu, van Xay dung Dien 3 226.363.636 23.172.056.284 Khac 1.929.772.143 333.348.403

iii) Ho?t dOng tai chinh

56.374.516.550 75.577.652.923

Co tin duvc chia

Cong ty Co phan Thuy dien Thac BA 38.100.000.000 9.525.000.000 C6ng ty CO phan Dau tax va Phat tri6n

Dien Se San 3A 25.200.000.000 25.200.000.000 Cong ty Co phan Nhiet (lien Hai Phong 11.000.000.000 7.500.000.000

74.300.000.000 42.225.000.000

BO trip no' g6c vay vii khoin phai thu ngan h?n cua khach hang

Tap doan Dien Ityc Viet Nam 1.254.381.169.889 2.254.558.800.602

51

TONG CONG TY PHAT Mpg 3 — CONG TY CO PHAN Mau s6. B 09a - DN


(a) Giao dich vai cac ben lien quan (tiep theo)

KY ke toan 6 thang ket thik ngay 30 thang 6 nam

2020 2019 VND VND

iii) Hoat Ong tai chinh (tiep theo)

Bu trio lai vay vevi khoin phai thu ngan han dia khach hang

Tap doan Dien Iu'c ViOt Nam 475.876.239.277 1.204.509.018.210

Chi phi lai vay

Tap doan Dien Iu'c ViOt Nam 890.817.303.425 1.224.677.283.736

Thanh toan goc vay

Tap doan flien Iu'c ViOt Nam 23.714.660.711 24.239.431.918

Thanh toan Iai vay

iv)

Tap doan Dien Iu'c ViOt Nam

Hoat dOng khac

4.603.806.130 5.264.804.610

Bu trip khoan phai thu ngin han cua khach hang vdri khoin phai tra ngan han khac va khoan phai tra nha cung cap

v)

Tap doan Dien Ityc ViOt Nam

Cac khoin chi cho cac nhan sty quail 19 chii chot

53.114.097.095 25.038.195.484

Luangya cac quyen Igi gOp khac H"Oi dong Quan tri 921.300.000 859.122.757 Ban Tong, Giam doc 1.065.750.000 2.487.029.305 Can loO cap quan 19 khac 374.400.000 374.400.000

2.361.450.000 3.720.552.062

52



(b) S6 du, cu6i kjfinam cac ben lien quan

30.6.2020 VND

MAu so B 09a — DN

31.12.2019 VND

i) Phai thu ngin hgn cua khach hang (Thuy6t minh 5) Cong ty Mua ban clan 10.551.280.833.672 7.822.111.492.770 Nha may Nhiet dien Vinh Tan 4 189.142.037.780 120.260.587.334 C6ng ty Nhiet (lien Thai Binh 61.979.749.203 61.789.068.119 C6ng ty Nhiet (lien Nghi San — Chi

nhanh Tong Cong ty Phat Dien 1 1.175.595.145 Khac 2.180.518.750 21.714.965.484

10.805.758.734.550 8.025.876.113.707

ii) Tra tru45,ccho nha cung cap Cong ty Co phan Tu, van Xay dung Dien 4 1.723.870.015 Khac 433.202.015

2.157.072.030

ii) Cac khoan phai thu ngin han khac (Thuyet minh 6) Nha may Nhiet (lien Vinh Tan 4 264.827.223.805 Du, an Nha may Nhiet (lien Vinh Tan 4

va Vinh Tan 4 Mi5, ROng 78.339.874.001 Ban Quail Iy an DAu tu, Xay clung va

Cong nghe EVN

67.966.368.944 C6ng ty Co phAn DAu tu, va Phat trien

Dien Se San 3A

68.400.000.000 C6ng ty Co phAn ThOy dien Thac Ba

38.100.000.000

Tap loan Dien li,rc Viet Nam

15.256.171.287 Ban Quan IY Du an Nhiet Dien Thai Binh

6.859.390.678

Cong ty Nhiet dien Thai Binh

601.980.702 T6ng Cong ty Dien lu,c Mien Bac (Cong

ty Dien Ityc Quang Ninh) Cong ty CO phAn Thuy dien Bu6n Don Khac

30.601.692.750

211.554.444.964

171.636.851.711

67.966.368.944

43.200.000.000

15.772.071.287 9.705.597.521

25.029.396.590 8.364.950.000 3.858.441.439

581.952.702.167 562.088.122.456

53

TONG CONG TY PHAT DIEN 3 - CONG TY CO PHAN Miu so B 09a - ON

30 THUYET MINH CAC BEN LIEN QUAN (deb theo)

(b) S6 du' cu6i kjdnam cac ben lien quan (tiop theo)

30.6.2020 31.12.2019

VND VND

iii) Phil tra ngithi ban ngin han (Thuy6t minh 12) Tap doan Dien Ityc Viet Nam 19.886.978.173 1.069.801.058 C6ng ty Truyen tai dien 2 10.931.453.500 10.931.453.500 Khac 1.464.980.889 5.728.146.929

32.283.412.562 22.330.224.741

iv) Phai tra ngin han khat (Thuy6t minh 16) Tap doan Dien Ityc Viet Nam 1.615.945.271.217 779.538.645.082 Cong ty Nhiet dien Thai Binh 39.938.208.116 39.938.208.116 Dv, an Nha may Nhiet dien Vinh Tan 4

va Vinh Tan 4 Ma rOng 84.211.612.094 Khac 26.327.605.251 6.767.019.384

1.682.211.084.584 910.455.484.676

v) Vay ngin han (Thuy6t minh 17(a)) Tap doan Dien ly,c Viet Nam 4.569.768.641.213 4.581.039.230.548

vi) Vay dai han (Thuy6t minh 17(b)) Tap doan Dien lu'c Viet Nam 45.588.197.239.580 47.688.868.047.893

31 CAC CAM KET

(a) Cam k6t thue hoat Ong

Nhom phai tra mirc toi thiL cho cac hop cl6ng thue hoat Ong khong huy ngang trong tu,ang lai nhu' sau:

30.6.2020 31.12.2019

VND VND

Du'O'i 1 nam Tt:r 1 den 5 nam Tren 5 nam

27.896.625.911 22.318.127.773

116.012.329.667 84.203.488.994

440.005.565.800 434.889.315.130

Tong cong cac khogn thanh toan t6i thieu 583.914.521.378 541.410.931.897

54

TONG CONG TY PHAT DIBN 3 - CONG TY CO PHAN miu so B 09a - DN

31 CAC CAM KET (ti6p theo)

(b) Cam Ick dau tu'

Tai ngay 15p bang can ci6i kg toan hgp nhgt giCra nien d6, kg hoach d'au tui xay dung d5 duvc phe duy5t dia NhOm Cong ty nhu' sau:

30.6.2020 31.12.2019 VND VND

Nha xu,omg, may mOc va thigt bi 288.524.000.000 382.524.000.000

32 BAO CAO BO PHAN

Float ciOng chinh cua Nh6m C6ng ty la san xuAt va kinh doanh lien nang. Rui ro va t9 suAt sinh 161 cua Nhom Cong ty kh6ng bi tacci6ng bai nhu'ng khac bit ye linh vu,c kinh doanh ma Nhom c6ng ty cung cap hoac do khu vu,c dia l ma Nh6m C6ng ty hoat d6ng. Do do, Ban T6ng Gam d6c nh5n dinh la cac linh vq,c kinh doanh khac cua Nh6m C6ng ty khong CO anh clang kg theo hopt dOng kinh doanh va khu NAM dia 19. Theo do, thong tin theo b6 ph5n khong duvc trinh bay.

33 No' TIEM TANG

Theo Th6ng tty s6 200/2014/TT-BTC huVng dAn Chg d6 Ke toan Doanh nghiep cOa B6 Tai chinh ngay 22 thang 12 nam 2014, Ice tea, ngay 1 thang 1 nam 2015, Nhom C6ng ty phai 15p du, ph6ng cho cac khoan chi phi khoi phuc phat sinh khishoan tra mat bang va dat thug theo quy dinh va chinh sach ap dung dOi nganh nghe san xuat kinh doanh cita Nh6m C6ng ty. Theo do, Nh6m C6ng ty co nghia Vythu don, kh6i phuc va hoar) tra mat b5ng vao cu6i th6i han thug hoac th6i han ket thiic dy, an. Tai ngay bao cao tai chinh hgp nhat giCra nien.d6 nay, Nhom Cong ty chu,a ghi nh5n khoan du' phong nay do chu,a du thong tin can thiet de 15p du, phong hoan nguyen m6i truVng doi vai hopt cl6ng san xuat kinh doanh cua Nhom Cong ty.

34 SO LIEU SO SANH

Cac s6 lieu so sanh ye chi phi thug TNDN va thug TNDN phai tra duvc trinh bay lai can theo Nghl dinh 68/2020/ND-CP ngay 24 thang 6 nam 2020 ("Nghi dinh 68") co hieu

lu,c ngay k9 va ap dung tip k9 tinh thug TNDN nam 2019. Theo do, Nh6m Cong ty da ti4n hanh kg khai bo sung h6 sa quyet toan thug TNDN va ap dung digu chinh hoi to s6 thug TNDN tuvng Ong cho cac nam 2017 cl4n 2019 (Thuygt minh 27).

Anh Wong viec trinh bay lai tren bang can d6i kg toan hgp nhAt tai ngay 31 thang 12 nam 2019, bao cao ket qua hoat dOng kinh doanh hgp nhat giCra nien,d0 va bao cao Iu'u chuyen tin to hgp nh5t giCra nien d6 cho k9 kg toan sau thang ket thCic ngay 30 thang 6 nam 2019 nhu, sau:

55

TONG CONG TY PHAT DIN 3 — CONG TY CO PHAN MAu s6 B 09a — DN

34 SO LIEU SO SANH (ti4p theo)

Bang can d6i k6 toan hgp nhat

Ma s6 TAI SAN

Tai nga y 31 thang 12 nam 2019 Theo bac cao

tripfrc day VND

Dieu chinh Iai

VND

So lieu trinh bay Iai

VND

100 TAI SAN NGAN HAN 19.160.580.084.849 114.028.263.050 19.274.608.347.899

150 TM san ngin han khac 73.414.421.328 114.028.263.050 187.442.684.378 153 Thug va cac khogn khac phdi

thu Nha nu'O'c 2.515.280.984 114.028.263.050 116.543.544.034

270 TONG TAI SAN 74.979.050.273.820 114.028.263.050 75.093.078.536.870

NGUON VON

300 Ng PHA! TINA 62.913.740.240.040 (212.909.771.128) 62.700.830.468.912

310 No, ngin han 11.728.457.210.048 (212.909.771.128) 11.515.547.438.920 313 Thud va cac khodn phdi nop

Nha nutc 367.773.630.563 (212.909.771.128) 154.863.859.435

400 VON CFICI SO' HU'U 12.065.310.033.780 326.938.034.178 12.392.248.067.958 410 Vton chi! sa hCru 12.065.310.033.780 326.938.034.178 12.392.248.067.958 421 Lai nhuan sau phan phoi 789.411.067.537 326.938.034.178 1.116.349.101.715 421a - (L6 lOy ke)/,LNST chtra phan

phOi ke cua cac ham tru'&c (68.180.500.192) 155.694.906.138 87.514.405.946 421b - LNST chtra phan phOi nam

nay 857.591.567.729 171.243.128.040 1.028.834.695.769

440 TONG NGUON VON 74.979.050.273.820 114.028.263.050 75.093.078.536.870

56

TONG CONG TY PHAT DIN 3 — CONG TY CO PHAN M5u so B 09a — DN

34 SO LIEU SO SANH (tiop theo)

BA° cao le& qua hoat di;sng kinh doanh ho'p nhAt giCra nien TO

Ma so

Kit 14 toan 6 thang Wet thilc ngay 30 thang 6 nam 2019 Theo bac) cao

tripac day VND

Dieu chinh lai

VND

S6 lieu trinh bay lai

VND

51 Chi phi thus TNDN hien hanh (94.619.885.868) 89.978.411.930 (4.641.473.938)

60 nhuan sau thus TNDN 414.488.103.238 89.978.411.930 504.466.515.168

Phan b6 cho: 61 Co Tong cCia cong ty me 399.674.790.695 89.978.411.930 489.653.202.625

70 Lai co, ban tren co phieu, 374 71 445* Lai suy giam tren co phieu 374 71 4451

Bao cao chuy'en tin to hop nhAt giCra nien do

KS, ke toan 6 thang k6t thLic ngay 30 thang 6 nam 2019

Theo bao cao Dieu S6 lieu trinh Ma tru,dec day chinh lai bay Iai so

VND VND VND

09 Tang cac kho6n phAi thu (5.091.235.469.236) (114.028.263.050) (5.205.263.732.286) 11 Tang cac kho6n ph6i tr6 1.530.661.228.923 114.028.263.050 1.644.689.491.973

Bao cao tai chinh hop nhAt giCra nien dO de" duct Ban Tong Gam doc duyet ngay 25 thang 8 nam 2020.

I I

Vu Phuang Th6o n Thi Thanh Huang Ke toan truang Pho Tong Gam doc

TrAn Nguyen Khanh Linh Nguth lap

57

tong cong ty phat dien 3 - cong ty co phan bao cao tai ... … · chuyen tien to hop nhat cua nhom...

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